Book(electronic)2017

Comparative Taxation: Why Tax Systems Differ

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Abstract

This textbook explores a number of critical issues related to the design and operation of 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.

Languages

English

Publisher

Fiscal Publications

ISBN

9781906201388

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