TY - BOOK
T1 - Tax Reform in Open Economies: International and Country Perspectives
T2 - International and country perspectives
AU - Claus, Iris
AU - Gemmell, Norman
AU - Harding, Michelle
AU - White, David
PY - 2010
Y1 - 2010
N2 - The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences.
AB - The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences.
UR - http://www.scopus.com/inward/record.url?scp=79957882023&partnerID=8YFLogxK
M3 - Edited Book
SN - 9781848447745
VL - 1
BT - Tax Reform in Open Economies: International and Country Perspectives
PB - Edward Elgar Publishing Ltd.
CY - United Kingdom
ER -