Global Taxation

Global Taxation
Author :
Publisher : Oxford University Press
Total Pages : 302
Release :
ISBN-10 : 9780192897572
ISBN-13 : 0192897578
Rating : 4/5 (72 Downloads)

Book Synopsis Global Taxation by : Philipp Genschel

Download or read book Global Taxation written by Philipp Genschel and published by Oxford University Press. This book was released on 2022 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global Taxation investigates the global transition to modern taxation from the 18th century to today. Modern taxation refers to the broad-based tax instruments that allowed for the emergence of big government as we know it today, including, most prominently, income taxes and general consumption taxes. The volume draws on a new historical dataset of tax introduction worldwide to map the global spread of modern taxes descriptively and to explore its correlates analytically. It makes four contributions to the literature. First, it corrects a pervasive Western bias in historical political economy and fiscal sociology. Most of this literature focuses heavily on the tax policy of advanced democracies in Europe. The chapters of this volume explore how far Western theories and insights travel to non-Western contexts. Second, the volume mitigates a recency bias in much of the macro-quantitative literature in comparative political economy and public finance. The chapters investigate whether insights travel across time from recent to more distant periods of observation. Third, the volume compensates for the substantive preoccupation of extant research with the personal income tax and the VAT by extending the analysis to other important tax instruments: the corporate income tax, the inheritance tax, non-VAT sales taxes, and social security contributions. Finally, the volume goes beyond the prevalent methodological nationalism in fiscal sociology and comparative political economy. It shows that non-sovereign tax introductions were common in colonial and imperial settings and compares analytically how the logic of these non-sovereign introductions differed from sovereign ones.


Global Taxation Related Books

Global Taxation
Language: en
Pages: 302
Authors: Philipp Genschel
Categories: Business & Economics
Type: BOOK - Published: 2022 - Publisher: Oxford University Press

DOWNLOAD EBOOK

Global Taxation investigates the global transition to modern taxation from the 18th century to today. Modern taxation refers to the broad-based tax instruments
International Taxation of Banking
Language: en
Pages: 468
Authors: John Abrahamson
Categories: Law
Type: BOOK - Published: 2020-02-20 - Publisher: Kluwer Law International B.V.

DOWNLOAD EBOOK

Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. T
Taxing Profit in a Global Economy
Language: en
Pages: 401
Authors: Michael P. Devereux
Categories: Business & Economics
Type: BOOK - Published: 2020-09-29 - Publisher: Oxford University Press

DOWNLOAD EBOOK

The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global
Corporate Income Taxes under Pressure
Language: en
Pages: 388
Authors: Ruud A. de Mooij
Categories: Business & Economics
Type: BOOK - Published: 2021-02-26 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d
Taxation and Gender Equity
Language: en
Pages: 349
Authors: Caren Grown
Categories: Business & Economics
Type: BOOK - Published: 2010 - Publisher: IDRC

DOWNLOAD EBOOK

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation