The Ecology of Tax Systems

The Ecology of Tax Systems

Author: Vito Tanzi

Publisher: Edward Elgar Publishing

Published: 2018-03-30

Total Pages: 192

ISBN-13: 1788116879

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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.


Book Synopsis The Ecology of Tax Systems by : Vito Tanzi

Download or read book The Ecology of Tax Systems written by Vito Tanzi and published by Edward Elgar Publishing. This book was released on 2018-03-30 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


The Elgar Guide to Tax Systems

The Elgar Guide to Tax Systems

Author: Emilio Albi

Publisher: Edward Elgar Publishing

Published: 2011-01-01

Total Pages: 481

ISBN-13: 0857933892

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"Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes. The authors in this volume are among the top scholars in the study of public finance. The development of tax systems in OECD countries is examined, as are various methods of taxation (direct versus indirect, corporate income tax, value added tax and others) employed throughout the world. The politics of public finance and the institutions used to administer it are also analyzed.Reflecting on the influence of the research itself, Richard Bird closes the book with a chapter exploring whether or not economic literature has focused on the issues and problems that really matter to policymakers and whether it has influenced the development of tax systems."--Publisher's website.


Book Synopsis The Elgar Guide to Tax Systems by : Emilio Albi

Download or read book The Elgar Guide to Tax Systems written by Emilio Albi and published by Edward Elgar Publishing. This book was released on 2011-01-01 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes. The authors in this volume are among the top scholars in the study of public finance. The development of tax systems in OECD countries is examined, as are various methods of taxation (direct versus indirect, corporate income tax, value added tax and others) employed throughout the world. The politics of public finance and the institutions used to administer it are also analyzed.Reflecting on the influence of the research itself, Richard Bird closes the book with a chapter exploring whether or not economic literature has focused on the issues and problems that really matter to policymakers and whether it has influenced the development of tax systems."--Publisher's website.


Tax Systems

Tax Systems

Author: Joel Slemrod

Publisher: MIT Press

Published: 2013-12-13

Total Pages: 235

ISBN-13: 0262319012

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An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.


Book Synopsis Tax Systems by : Joel Slemrod

Download or read book Tax Systems written by Joel Slemrod and published by MIT Press. This book was released on 2013-12-13 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.


Ecological Systems

Ecological Systems

Author: Rik Leemans

Publisher: Springer Science & Business Media

Published: 2012-12-12

Total Pages: 311

ISBN-13: 1461457556

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Earth is home to an estimated 8 million animal species, 600,000 fungi, 300,000 plants, and an undetermined number of microbial species. Of these animal, fungal, and plant species, an estimated 75% have yet to be identified. Moreover, the interactions between these species and their physical environment are known to an even lesser degree. At the same time, the earth’s biota faces the prospect of climate change, which may manifest slowly or extremely rapidly, as well as a human population set to grow by two billion by 2045 from the current seven billion. Given these major ecological changes, we cannot wait for a complete biota data set before assessing, planning, and acting to preserve the ecological balance of the earth. This book provides comprehensive coverage of the scientific and engineering basis of the systems ecology of the earth in 15 detailed, peer-reviewed entries written for a broad audience of undergraduate and graduate students as well as practicing professionals in government, academia, and industry. The methodology presented aims at identifying key interactions and environmental effects, and enabling a systems-level understanding even with our present state of factual knowledge.


Book Synopsis Ecological Systems by : Rik Leemans

Download or read book Ecological Systems written by Rik Leemans and published by Springer Science & Business Media. This book was released on 2012-12-12 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: Earth is home to an estimated 8 million animal species, 600,000 fungi, 300,000 plants, and an undetermined number of microbial species. Of these animal, fungal, and plant species, an estimated 75% have yet to be identified. Moreover, the interactions between these species and their physical environment are known to an even lesser degree. At the same time, the earth’s biota faces the prospect of climate change, which may manifest slowly or extremely rapidly, as well as a human population set to grow by two billion by 2045 from the current seven billion. Given these major ecological changes, we cannot wait for a complete biota data set before assessing, planning, and acting to preserve the ecological balance of the earth. This book provides comprehensive coverage of the scientific and engineering basis of the systems ecology of the earth in 15 detailed, peer-reviewed entries written for a broad audience of undergraduate and graduate students as well as practicing professionals in government, academia, and industry. The methodology presented aims at identifying key interactions and environmental effects, and enabling a systems-level understanding even with our present state of factual knowledge.


Ecology of Desert Systems

Ecology of Desert Systems

Author: Walter G. Whitford

Publisher: Academic Press

Published: 2019-08-20

Total Pages: 473

ISBN-13: 0081026552

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Nearly one-third of the land area on our planet is classified as arid or desert. Therefore, an understanding of the dynamics of such arid ecosystems is essential to managing those systems in a way that sustains human populations. This second edition of Ecology of Desert Systems provides a clear, extensive guide to the complex interactions involved in these areas. This book details the relationships between abiotic and biotic environments of desert ecosystems, demonstrating to readers how these interactions drive ecological processes. These include plant growth and animal reproductive success, the spatial and temporal distribution of vegetation and animals, and the influence of invasive species and anthropogenic climate change specific to arid systems. Drawing on the extensive experience of its expert authors, Ecology of Desert Systems is an essential guide to arid ecosystems for students looking for an overview of the field, researchers keen to learn how their work fits in to the overall picture, and those involved with environmental management of desert areas. Highlights the complexity of global desert systems in a clear, concise way Reviews the most current issues facing researchers in the field, including the spread of invasive species due to globalized trade, the impact of industrial mining, and climate change Updated and extended to include information on invasive species management, industrial mining impacts, and the current and future role of climate change in desert systems


Book Synopsis Ecology of Desert Systems by : Walter G. Whitford

Download or read book Ecology of Desert Systems written by Walter G. Whitford and published by Academic Press. This book was released on 2019-08-20 with total page 473 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nearly one-third of the land area on our planet is classified as arid or desert. Therefore, an understanding of the dynamics of such arid ecosystems is essential to managing those systems in a way that sustains human populations. This second edition of Ecology of Desert Systems provides a clear, extensive guide to the complex interactions involved in these areas. This book details the relationships between abiotic and biotic environments of desert ecosystems, demonstrating to readers how these interactions drive ecological processes. These include plant growth and animal reproductive success, the spatial and temporal distribution of vegetation and animals, and the influence of invasive species and anthropogenic climate change specific to arid systems. Drawing on the extensive experience of its expert authors, Ecology of Desert Systems is an essential guide to arid ecosystems for students looking for an overview of the field, researchers keen to learn how their work fits in to the overall picture, and those involved with environmental management of desert areas. Highlights the complexity of global desert systems in a clear, concise way Reviews the most current issues facing researchers in the field, including the spread of invasive species due to globalized trade, the impact of industrial mining, and climate change Updated and extended to include information on invasive species management, industrial mining impacts, and the current and future role of climate change in desert systems


Taxation

Taxation

Author: Stephen Smith

Publisher: Oxford University Press, USA

Published: 2015

Total Pages: 153

ISBN-13: 0199683697

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Tax revenues pay for many public services, including roads, health care, and education. However, it has become a contentious political issue of public debate. In this volume, Stephen Smith explains its history and its main principles; arguing that we'd all benefit from an understanding of the role of taxation in society.


Book Synopsis Taxation by : Stephen Smith

Download or read book Taxation written by Stephen Smith and published by Oxford University Press, USA. This book was released on 2015 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax revenues pay for many public services, including roads, health care, and education. However, it has become a contentious political issue of public debate. In this volume, Stephen Smith explains its history and its main principles; arguing that we'd all benefit from an understanding of the role of taxation in society.


Handbook of Research on Environmental Taxation

Handbook of Research on Environmental Taxation

Author: Janet E. Milne

Publisher: Edward Elgar Publishing

Published: 2012-01-01

Total Pages: 529

ISBN-13: 1781952140

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ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.


Book Synopsis Handbook of Research on Environmental Taxation by : Janet E. Milne

Download or read book Handbook of Research on Environmental Taxation written by Janet E. Milne and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.


Fundamental Processes in Ecology

Fundamental Processes in Ecology

Author: David M Wilkinson

Publisher: OUP Oxford

Published: 2007-09-13

Total Pages: 200

ISBN-13: 0191551856

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Fundamental Processes in Ecology presents a way to study ecosystems that is not yet available in ecology textbooks but is resonant with current thinking in the emerging fields of geobiology and Earth System Science. It provides an alternative, process-based classification of ecology and proposes a truly planetary view of ecological science. To achieve this, it asks (and endeavours to answer) the question, "what are the fundamental ecological processes which would be found on any planet with Earth-like, carbon based, life?" The author demonstrates how the idea of fundamental ecological processes can be developed at the systems level, specifically their involvement in control and feedback mechanisms. This approach allows us to reconsider basic ecological ideas such as energy flow, guilds, trade-offs, carbon cycling and photosynthesis; and to put these in a global context. In doing so, the book puts a much stronger emphasis on microorganisms than has traditionally been the case. The integration of Earth System Science with ecology is vitally important if ecological science is to successfully contribute to the massive problems and future challenges associated with global change. Although the approach is heavily influenced by Lovelock's Gaia hypothesis, this is not a popular science book about Gaian theory. Instead it is written as an accessible text for graduate student seminar courses and researchers in the fields of ecology, earth system science, evolutionary biology, palaeontology, history of life, astrobiology, geology and physical geography.


Book Synopsis Fundamental Processes in Ecology by : David M Wilkinson

Download or read book Fundamental Processes in Ecology written by David M Wilkinson and published by OUP Oxford. This book was released on 2007-09-13 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fundamental Processes in Ecology presents a way to study ecosystems that is not yet available in ecology textbooks but is resonant with current thinking in the emerging fields of geobiology and Earth System Science. It provides an alternative, process-based classification of ecology and proposes a truly planetary view of ecological science. To achieve this, it asks (and endeavours to answer) the question, "what are the fundamental ecological processes which would be found on any planet with Earth-like, carbon based, life?" The author demonstrates how the idea of fundamental ecological processes can be developed at the systems level, specifically their involvement in control and feedback mechanisms. This approach allows us to reconsider basic ecological ideas such as energy flow, guilds, trade-offs, carbon cycling and photosynthesis; and to put these in a global context. In doing so, the book puts a much stronger emphasis on microorganisms than has traditionally been the case. The integration of Earth System Science with ecology is vitally important if ecological science is to successfully contribute to the massive problems and future challenges associated with global change. Although the approach is heavily influenced by Lovelock's Gaia hypothesis, this is not a popular science book about Gaian theory. Instead it is written as an accessible text for graduate student seminar courses and researchers in the fields of ecology, earth system science, evolutionary biology, palaeontology, history of life, astrobiology, geology and physical geography.


Economics and Ecology

Economics and Ecology

Author: Edward B. Barbier

Publisher: Springer Science & Business Media

Published: 2012-12-06

Total Pages: 219

ISBN-13: 9401115184

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In the Summer of 1991, Bob Carling, who was then Life Sciences Editor of Chapman & Hall, approached me over the possibility of producing an edited volume of works on economics and ecology. As we discussed the matter further, what became clear is that there is a growing literature on the' frontiers' of both disciplines that has involved economists 'borrowing' from ecology and ecologists 'borrowing' from economics. We decided that this volume should try to provide a small cross-section of that literature. I was very much interested in editing this volume for several reasons. First, one of my principal interests in economics has been how the economic analysis of natural resource and environmental problems can benefit from the concepts and lessons learned from other disciplines, in particular ecology. I was grateful at having the opportunity to pull together a selection of readings that illustrate how the integration of the two disciplines can lead to fruitful analysis. Second, I was also aware that, as Director of the London Environmental Economics Centre and as a Senior Researcher at the International Institute of Environment and Development, I was fortunate to have worked with or to have known a number of economists and ecologists whose work would be ideal for this volume. I was delighted that so many of my friends and colleagues were as enthusiastic about this project as I, and agreed to participate.


Book Synopsis Economics and Ecology by : Edward B. Barbier

Download or read book Economics and Ecology written by Edward B. Barbier and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the Summer of 1991, Bob Carling, who was then Life Sciences Editor of Chapman & Hall, approached me over the possibility of producing an edited volume of works on economics and ecology. As we discussed the matter further, what became clear is that there is a growing literature on the' frontiers' of both disciplines that has involved economists 'borrowing' from ecology and ecologists 'borrowing' from economics. We decided that this volume should try to provide a small cross-section of that literature. I was very much interested in editing this volume for several reasons. First, one of my principal interests in economics has been how the economic analysis of natural resource and environmental problems can benefit from the concepts and lessons learned from other disciplines, in particular ecology. I was grateful at having the opportunity to pull together a selection of readings that illustrate how the integration of the two disciplines can lead to fruitful analysis. Second, I was also aware that, as Director of the London Environmental Economics Centre and as a Senior Researcher at the International Institute of Environment and Development, I was fortunate to have worked with or to have known a number of economists and ecologists whose work would be ideal for this volume. I was delighted that so many of my friends and colleagues were as enthusiastic about this project as I, and agreed to participate.


The Ecology of Commerce

The Ecology of Commerce

Author: Paul Hawken

Publisher: Harper Collins

Published: 1994-06-03

Total Pages: 276

ISBN-13: 0887307043

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Outlines a series of economic strategies for business that will reverse global environmental and social degradation.


Book Synopsis The Ecology of Commerce by : Paul Hawken

Download or read book The Ecology of Commerce written by Paul Hawken and published by Harper Collins. This book was released on 1994-06-03 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Outlines a series of economic strategies for business that will reverse global environmental and social degradation.