The Political Economy of Taxation in Latin America

The Political Economy of Taxation in Latin America
Author: Gustavo Flores-Macias
Publisher: Cambridge University Press
Total Pages: 285
Release: 2019-06-27
Genre: Business & Economics
ISBN: 1108474578

Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.

The Political Economy of Tax Reform

The Political Economy of Tax Reform
Author: Takatoshi Ito
Publisher: University of Chicago Press
Total Pages: 362
Release: 2007-12-01
Genre: Business & Economics
ISBN: 0226387003

The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.

Dimensions of Tax Design

Dimensions of Tax Design
Author: James A. Mirrlees
Publisher: Oxford University Press
Total Pages: 1360
Release: 2010-04-29
Genre: Business & Economics
ISBN: 0199553750

The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --

The Political Economy of International Tax Governance

The Political Economy of International Tax Governance
Author: T. Rixen
Publisher: Springer
Total Pages: 258
Release: 2008-11-03
Genre: Political Science
ISBN: 0230582656

Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime.

War, Wine, and Taxes

War, Wine, and Taxes
Author: John V. C. Nye
Publisher: Princeton University Press
Total Pages: 174
Release: 2018-06-26
Genre: Business & Economics
ISBN: 0691190496

In War, Wine, and Taxes, John Nye debunks the myth that Britain was a free-trade nation during and after the industrial revolution, by revealing how the British used tariffs—notably on French wine—as a mercantilist tool to politically weaken France and to respond to pressure from local brewers and others. The book reveals that Britain did not transform smoothly from a mercantilist state in the eighteenth century to a bastion of free trade in the late nineteenth. This boldly revisionist account gives the first satisfactory explanation of Britain's transformation from a minor power to the dominant nation in Europe. It also shows how Britain and France negotiated the critical trade treaty of 1860 that opened wide the European markets in the decades before World War I. Going back to the seventeenth century and examining the peculiar history of Anglo-French military and commercial rivalry, Nye helps us understand why the British drink beer not wine, why the Portuguese sold liquor almost exclusively to Britain, and how liberal, eighteenth-century Britain managed to raise taxes at an unprecedented rate—with government revenues growing five times faster than the gross national product. War, Wine, and Taxes stands in stark contrast to standard interpretations of the role tariffs played in the economic development of Britain and France, and sheds valuable new light on the joint role of commercial and fiscal policy in the rise of the modern state.

Why Tax Systems Differ

Why Tax Systems Differ
Author: Cedric Sandford
Publisher:
Total Pages: 232
Release: 2000
Genre: Business & Economics
ISBN:

Analysis and comparison of taxation in different countries, looking at what tax systems have in common, how they differ and trying to explain both the similarities and the diffences. The first part concerns tax structures. The second part looks at individual taxes or related groups of taxes. The third section deals with some aspects of policy-making and tax administation.

The Political Economy of Transnational Tax Reform

The Political Economy of Transnational Tax Reform
Author: W. Elliot Brownlee
Publisher: Cambridge University Press
Total Pages: 0
Release: 2016-04-28
Genre: Business & Economics
ISBN: 9781316603390

This volume of essays explores the history of the U.S. tax mission to Japan during the occupation following World War II. Under General MacArthur, economist Carl S. Shoup led the mission with the charge of framing a tax system for Japan designed to strengthen democracy and accelerate economic recovery. The volume examines the sources, conduct, and effects of the mission and situates the mission within the history of international financial and fiscal reform. The book begins by establishing the context of progressive social investigations of taxation, including Shoup's earlier tax missions to France and Cuba. It then goes on to explore the Japanese background to the Shoup mission and the process by which American and Japanese tax experts shaped their recommendations. The book then assesses and explains the mission's accomplishments in the context of the political economies of the United States and Japan. It concludes by analyzing the global implications of the mission, which became iconic among international tax reformers.