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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 8: Why developing countries have low tax levels

Factors that Shape the Demand and Supply of Taxes

Vito Tanzi

Extract

Summary: This chapter focuses on developing countries. It describes how the level of taxation, as the price for public services, is determined by the demand for taxes and the supply of taxes, and the factors that determine both. These factors are mainly responsible for the fact that developing countries end up with lower tax levels than advanced countries.

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