Sijbren Cnossen - Böcker

Excise taxes on smoking, drinking, gambling, polluting, and driving are always topical and controversial. Not only are these taxes convenient sources of government revenue, they can also be designed to reflect the external costs that consumers or ...

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Excise taxes on smoking, drinking, gambling, polluting, and driving are always topical and controversial. Not only are these taxes convenient sources of government revenue, they can also be designed to reflect the external costs that consumers or ...

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Most African countries are in dire need of more tax revenue. In 28 out of 45 countries with a value-added tax (VAT), total tax revenue as a percentage of GDP is around 15% or less, falling short of what is necessary to finance basic human and econ...

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Most African countries are in dire need of more tax revenue. In 28 out of 45 countries with a value-added tax (VAT), total tax revenue as a percentage of GDP is around 15% or less, falling short of what is necessary to finance basic human and econ...

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The Dutch tax system distorts economic decisions, treats equal economic positions unequally for tax purposes, and is extraordinarily complex. Following in the footsteps of the Mirrlees Review, prominent economists from academia and the policy aren...

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The Dutch tax system distorts economic decisions, treats equal economic positions unequally for tax purposes, and is extraordinarily complex. Following in the footsteps of the Mirrlees Review, prominent economists from academia and the policy aren...

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This book provides evidence-based analyses of the Dutch tax system's shortcomings, as well as detailed proposals for reform.

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Following the introduction of the euro, the European Union has started to debate the desirability and feasibility of more co-ordination in the field of capital income taxation, but a broad, tax-policy type of discussion is lacking. The papers in t...

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This book provides a comprehensive survey and analysis of VATs in Africa. It enables policymakers and students to examine Africa's VAT systems and to ascertain how it can be modernized to finance human and economic development.

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Excise taxes are not only convenient sources of government revenue, they can also be designed to reflect the external costs of excisable products, such as global warming, acid rain, traffic congestion, and the costs of cigarette and alcohol consum...

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Essays on the theory and practice of public finance and policy. The sixteen essays in this book were written to celebrate the ninetieth birthday of Richard Musgrave and to commemorate the tenth anniversary of CES, the Center for Economic Studies a...

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The papers in this volume review and evaluate the wave of income tax reforms that have taken place in the industrial world over the last five years. The key issues which are singled out include the effect of the income tax on labor supply, the tax...

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Growing populations and economies have increased the public's awareness that the world's environmental resources are finite. The issues of global warming and the depletion of the ozone layer have given universal significance to what were once loca...

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Serious research into the causes and implications of anaging population is a relatively recent phenomenon. Thoughseveral relevant issues of aging havereceived considerableattention in public and political discussions (especially inEuropean countri...

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Serious research into the causes and implications of an aging population is a relatively recent phenomenon. Though several relevant issues of aging havereceived considerable attention in public and political discussions (especially in European cou...

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Growing populations and economies have increased the public's awareness that the world's environmental resources are finite. The issues of global warming and the depletion of the ozone layer have given universal significance to what were...

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Growing populations and economies have increased the public's awareness that the world's environmental resources are finite. The issues of global warming and the depletion of the ozone layer have given universal significance to what were once loca...

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The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetabl...

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The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed tim...

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