John G. Head & Richard Krever 
Tax Reform in the 21st Century [PDF ebook] 
A Volume in Memory of Richard Musgrave

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No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that’s fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.

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Langue Anglais ● Format PDF ● Pages 576 ● ISBN 9789041155061 ● Éditeur John G. Head & Richard Krever ● Maison d’édition Wolters Kluwer ● Publié 2009 ● Téléchargeable 3 fois ● Devise EUR ● ID 8092278 ● Protection contre la copie Adobe DRM
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