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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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1 Factors that influence tax systems
2 Industrialization, globalization, and taxation
4 The supply-side revolution and challenges in taxing the rich
5 Globalization and the taxation of the rich
6 Role of taxation in fiscal imbalances before the financial crisis
7 Taxation and equitable economic development
8 Why developing countries have low tax levels
9 Tax reform in Latin America: a long-term assessment
10 Enhancing the fiscal capacity of developing countries