Tax Policy: Theory and Practice in OECD Countries
Language: English
Published by Oxford University Press, 2003
- Hardcover
- New

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- Title
- Tax Policy: Theory and Practice in OECD Countries
- Author
- Messere, Ken, de Kam, Flip, Heady, Christopher
- Publisher
- Oxford University Press
- Publication year
- 2003
- Condition
- New
- Book Type
- book
- Binding
- hardcover
- Language
- English
- ISBN 10
- 0199241481
- ISBN 13
- 9780199241484
The authors give an overview of post-war tax developments, addressing in detail topics such as the dynamics of tax revenues and public sector developments. They go on to examine the arguments for and against governments' main tax policy choices, looking at personal income tax, social security contributions, business taxes, consumption taxation and taxes on wealth, capital gains, and property. They rigorously examine arguments used by governments to justify certain policy choices, providing an objective evaluation of both the valid and invalid arguments for the choices made with regard to domestic taxation.
In addition to a thorough critique of recent tax policies, the book looks at the actual tax choices of 25 of the thirty OECD countries and aims to identify the similarities and the differences between them. The authors draw on these real examples and on their considerable experience in assessing possibilities for future tax systems.
The book will be of special interest to academics and students in the field of public finance, national and international tax policymakers, politicians, and journalists.
"Synopsis" may belong to another edition of this title.
About the Author
Flip de Kam is a tax lawyer with a strong interest in the economics of the public sector. After a career in the civil service he was appointed Professor of Public Finance at Groningen University in 1988, and has also served as Head of the Tax Analysis Unit at the OECD Centre for Tax Policy and Administration from 1997 to 1999.
Christopher Heady is currently Head of the Tax Policy and Statistics Division at the OECD. He is an economist who has worked extensively on tax policy issues in both developed and developing countries, having been an Assistant Professor at Yale, a Lecturer then Reader at University College London and Professor of Applied Economics at the University of Bath. His previous books include Poverty and Social Exclusion in Europe (Edward Elgar 2002) and Fiscal Management and Economic Reform in the People's Republic of China (OUP 1995).
"About the title" may belong to another edition of this title.
Mispah books
Redhill, Surrey, United Kingdom
AbeBooks seller since April 15, 2021
Shipping rates from United Kingdom to U.S.A.
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