Taxing Income and Consumption: The Development of International Tax Law and Policy - Hardcover

 
9781035344581: Taxing Income and Consumption: The Development of International Tax Law and Policy
Hardcover
ISBN 10: 1035344580 ISBN 13: 9781035344581
Publisher: Edward Elgar Publishing Ltd, 2025

Synopsis

This incisive book presents a critical analysis of contemporary issues in international taxation, considering the long-standing question of how best to tax income and consumption. Leading experts from across the globe explore the future of tax in a changing world, promoting a re-examination of fundamental issues in tax law and policy.



Chapters reflect on highly debated topics in international tax law, discussing how tax policy and legislative processes can be improved. Showcasing perspectives from both developed and emerging economies, contributing authors provide a comprehensive overview of the field, examining issues related to tax treaties and avoidance, corporate tax behaviour, tax administration and dispute resolution. Ultimately, the book looks towards the future of tax law, highlighting attempts to address evolving economic, social and environmental challenges as well as the need to learn from past reforms.



Students and scholars of tax law, international economic law, political science and business will benefit from the book’s in-depth coverage of global tax affairs. Its practical advice also makes this an invaluable resource for tax lawyers and practitioners, policymakers, international organizations and ministries of finance.

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About the Author

Edited by Kerrie Sadiq, Professor, Faculty of Business and Law, Queensland University of Technology, Chris Evans, Emeritus Professor, School of Accounting, Auditing and Taxation, UNSW Sydney, Australia and Extraordinary Professor, Department of Taxation, University of Pretoria, South Africa and Na Li, Faculty of Business and Law, Queensland University of Technology, Australia

"About this title" may belong to another edition of this title.

Publisher
Edward Elgar Publishing Ltd
Publication date
2025
Language
English
ISBN 10 
1035344580
ISBN 13 
9781035344581
Binding
Hardcover
Number of pages
336
Editor
Sadiq Kerrie, Evans Chris, Li Na