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The Ecology of Tax Systems

Factors that Shape the Demand and Supply of Taxes

Vito Tanzi

This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.
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Chapter 5: Globalization and the taxation of the rich

Factors that Shape the Demand and Supply of Taxes

Vito Tanzi

Extract

Summary: This chapter looks at how globalization has changed the ecology of taxation. Specifically, it examines globalization and growing difficulties in taxing the rich; the impact of rate reductions on income distribution, especially in Anglo-Saxon countries; the growing role of tax incentives and of tax avoidance; growing income inequality; the concentration of income at the top; supply-side arguments against reducing income inequality; and tax planning.

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