This book compares and contrasts tax systems in developed and developing countries. It addresses; the taxation of incomes, wealth and consumption at the local,

This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial

With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its hi

This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the

Over the last 100 years, most European countries have experienced great, and in many cases similar changes. A general term for the phenomenon is 'modernisation'