This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in l

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

Analysis and comparison of taxation in different countries, looking at what tax systems have in common, how they differ and trying to explain both the similarit

Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It

Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continu