Description: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 generalconsumption 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 historicalpolitical 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 themacro-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 personalincome 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 comparativepolitical 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.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Global Taxation: How Modern Taxes Conquered the World. To get started finding Global Taxation: How Modern Taxes Conquered the World, you are right to find our website which has a comprehensive collection of manuals listed. Our library is the biggest of these that have literally hundreds of thousands of different products represented.
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0192897578
Global Taxation: How Modern Taxes Conquered the World
Description: 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 generalconsumption 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 historicalpolitical 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 themacro-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 personalincome 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 comparativepolitical 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.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Global Taxation: How Modern Taxes Conquered the World. To get started finding Global Taxation: How Modern Taxes Conquered the World, you are right to find our website which has a comprehensive collection of manuals listed. Our library is the biggest of these that have literally hundreds of thousands of different products represented.