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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 7: Taxation and equitable economic development

Factors that Shape the Demand and Supply of Taxes

Vito Tanzi

Extract

Summary: This chapter looks at the role of taxation in promoting growth in developing countries in the decades after World War II as well as changes in views on the role of taxes and spending in later years.

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