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The Politics of Income Taxation 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024

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Ganghof, Steffen 作者

译者

2006-1 出版日期

210 页数

$ 37.86 价格

丛书系列

9780954796686 图书编码

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The Politics of Income Taxation 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

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The Politics of Income Taxation 在线电子书 pdf 下载 txt下载 epub 下载 mobi 在线电子书下载

The Politics of Income Taxation 在线电子书图书描述

Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but level and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The study highlights the equity-efficiency tradeoffs that structure the politics of income taxation and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus also sheds lights on the pros and cons of tax coordination at the European and international levels.

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