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books
| book details |
Comparative Taxation (2nd edition): Why tax systems differ
By (author) Prof. Chris Evans, By (author) Prof. Andy Lymer, By (author) Prof. Robert Ricketts, By (author) Yan Xu
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| on special |
normal price: R 1 934.95
Price: R 1 837.95
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| book description |
This book explores a number of critical issues related to tax systems around the world. Drawing upon a wealth of literature, it compares and contrasts modern tax systems in developed and developing countries, identifying factors that suggest they are converging and others that continue to distinguish them. It addresses the taxation of incomes (personal and corporate), wealth and consumption at the local, national, supranational and international levels; considers the use of environmental taxes; provides an analysis of modern trends in tax administration including issues of tax complexity and of tax compliance; and addresses the process and outcomes of tax reform. Readers will include anyone interested in how tax systems are formed, how they operate in practice, and how they are reformed. An ideal text for academic study at the intermediate or advanced levels This text explores and answers questions including: Why are the tax systems of developing and developed countries converging and how do they still differ? How do countries adapt their tax systems to deal with external shocks such as wars, pandemics, climate change and financial crises? Why is the property tax the most widely used tax for local government? Why has income become the predominant tax base in developed countries? Do we need corporate income taxes? Why are wealth taxes relatively under-utilised in all countries? Why have so many countries adopted a VAT or GST as their general consumption tax? How do taxes help governments to deliver environmental objectives? Can we avoid complexity in tax system design or are we stuck with it if we want effective taxes? Why do taxpayers comply, or not comply, with their tax obligations? Where should we go next in designing tax systems for the 21st century? ... and many others.
| product details |
Normally shipped |
Publisher | Fiscal Publications
Published date | 1 Sep 2025
Language |
Format | Paperback / softback
Pages | 400
Dimensions | 229 x 152 x 28mm (L x W x H)
Weight | 700g
ISBN | 978-1-9062-0187-6
Readership Age |
BISAC | business & economics / taxation / general
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Victor Frankenstein driven by the mad dream of creating his own creature, experiments with alchemy and science to build a monster stitched together from dead remains.
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This is indeed a story of mercy and the redemption it offers.
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Katie Daysh
Paperback / softback
384 pages
was: R 295.95
now: R 259.95
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