The Elgar Guide to Tax Systems
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The Elgar Guide to Tax Systems

Edited by Emilio Albi and Jorge Martinez-Vazquez

Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes.
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Chapter 11: Political Regimes, Institutions, and the Nature of Tax Systems

Stanley L. Winer, Lawrence W. Kenny and Walter Hettich

Extract

11 Political regimes, institutions, and the nature of tax systems* Stanley L. Winer, Lawrence W. Kenny, and Walter Hettich 1 INTRODUCTION To the casual observer who does a quick survey of the data, tax systems present a confusing array of structur...

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