LEADER 00000nam 22003375i 4500 001 eep9781788116879 003 UtOrBLW 005 20180320080630.0 006 m o d 007 cr un||||||||| 008 170914s2018 mau o 001 0 eng 020 9781788116879 (e-book) 040 DLC|beng|erda|cDLC|dUtOrBLW 042 pcc 050 4 HJ2321|b.T36 2018 100 1 Tanzi, Vito,|eauthor. 245 14 The ecology of tax systems :|bfactors that shape the demand and supply of taxes /|cVito Tanzi (Honorary President, International Institute of Public Finance, US). 264 1 Northampton, MA :|bEdward Elgar Pub.,|c2018. 300 1 online resource (192 pages) 336 text|btxt|2rdacontent 337 computer|bc|2rdamedia 338 online resource|bcr|2rdacarrier 500 Includes index. 505 0 Contents: Preface -- 1. Factors that influence tax systems -- 2. Industrialization, globalization and taxation -- 3. Complexity in taxation: origin and consequences -- 4. The supply-side revolution and challenges to the taxation of the rich -- 5. Equity, transparency, cooperation and the taxation of high net worth individuals -- 6. Role of taxation in fiscal imbalances before the financial crisis -- 7. Taxation and equitable economic development: a historical note -- 8. Why developing countries have low tax levels -- 9. Tax reform in Latin America: a long-term assessment -- 10. Improving the fiscal capacity of developing countries -- 11. Revenue sharing arrangements: options and relative merits -- 12. Summing up -- Index. 520 This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. Income taxes operate well in highly industrialized countries, characterized by large enterprises, modern accounting, thousands of workers and tangible products. There are great difficulties, however, when they operate in countries with higher levels of informality. Vito Tanzi addresses this effect and the influence of economic structure; the income distribution; globalization; technology; and various other main elements that determine the ecology of taxation. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology. Students of taxation from various fields and economists interested in taxation and public finance will appreciate this book's new perspective on success and failure of taxes and tax systems. It will also serve as a useful resource for tax historians, policy experts, teachers, and tax theorists. 588 Description based on print record. 650 0 Taxation. 655 0 Electronic books. 710 2 Edward Elgar Publishing,|epublisher. 776 1 |z9781788116862 (hardback) 856 40 |uhttps://www.elgaronline.com/view/9781788116862/ 9781788116862.xml