The Challenges of Tax Reform in a Global Economy

Released on by James Alm
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  • The Challenges of Tax Reform in a Global Economy Book Detail

  • Author : James Alm
  • Release Date : 2005-11-29
  • Publisher : Springer Science & Business Media
  • Genre : Business & Economics
  • Pages : 498
  • ISBN 13 : 9780387299129
  • File Size : 62,62 MB
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The Challenges of Tax Reform in a Global Economy by James Alm PDF Summary

Book Description: This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.

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