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Options for revenue-sharing arrangements in federations

Factors that Shape the Demand and Supply of Taxes

Vito Tanzi

Summary: Fiscal federalism, or fiscal decentralization, can have significant implications for taxation. It is one of the factors that determines the ecology of taxation. Some aspects of decentralization that are important for taxation are discussed in the chapter. The chapter discusses also various options for tax sharing arrangements and conditions that make fiscal federalism more or less desirable.

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Summing up

Factors that Shape the Demand and Supply of Taxes

Vito Tanzi

Summary: This concluding chapter of the book lists various factors that may be important in determining the ecology of taxation. Several were discussed in previous chapters. The chapter suggests that those factors are likely to change in future decades and to have impacts on tax systems. It urges economists interested in taxation to spend more time analyzing these issues and forecasting them.

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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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Factors that influence tax systems

Factors that Shape the Demand and Supply of Taxes

Vito Tanzi

Summary: Tax systems are similar to living organisms, which depend on the ecology of the areas where they exist. Various factors discussed in this book determine the ecology relevant to tax systems. Tax systems that do not adjust to that ecology cannot be successful.

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Industrialization, globalization, and taxation

Factors that Shape the Demand and Supply of Taxes

Vito Tanzi

Summary: How did tax systems develop from the time of the industrial revolution to the Great Depression? What were the main factors that brought the changes? Did the industrialization play a role? Did it play a role in the growing importance of income taxes? How did the economic role of government change? The chapter tells the “story” of developments in taxation in the now-industrialized countries, over the past two centuries.

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Vito Tanzi and Howell H. Zee

This authoritative research review presents seminal papers from leading academics charting recent developments in public finance. It encompasses numerous sections including the public sector in a market economy, market imperfections, growth implications of public policies and efficiency and distributive implications of public policies. Professor Tanzi and Dr Zee have selected key papers to reflect the scholarly debates and pivotal arguments surrounding this field of study. This indispensable research review will be of immense value to students, scholars and practitioners interested in this topical and relevant subject.
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Vito Tanzi and Howell H. Zee

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Vito Tanzi and Howell H. Zee

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Vito Tanzi and Howell H. Zee