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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