Routledge Research in Taxation – serie
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3 produkter
3 produkter
- Nyhet
Culture and Taxation
The Effects of Cultural Diversity on Tax Revenues Around the World
Inbunden, Engelska, 2026
2 132 kr
Skickas inom 10-15 vardagar
Tax revenues, as a percentage of GDP, significantly vary all around the world. It is well established that people pay taxes when they are satisfied with the quality of public services and institutions, and this volume argues that cultural value is also a critical factor in explaining the variation in tax revenues.This book focuses on the differences in tax revenues and tax structure across both developing and developed countries. The concept of “culture” is measured using data surveys, and the effects of cultural attitudes on taxation are considered using a cross-country cultural measurement tool: the World Values Survey. Analysing the cultural attitudes revealed in the newest iteration of the survey (2017-2020), using econometric methods, this book goes beyond the traditional determinants of tax revenues to capture the effects of cultural values on taxation. There is a particular emphasis on the cases of developing and emerging economies, which have typically received less attention in the literature.This book is addressed to researchers in economics, business schools, public policy, and other areas with an interest in taxation and the impacts of cultural dynamics on the economy.
Local Tax Policy in Central and Eastern Europe
Property Taxation and Municipal Finance
Inbunden, Engelska, 2025
713 kr
Skickas inom 10-15 vardagar
This book navigates the complexities of local real estate taxation in the dynamic region of Central and Eastern Europe, providing a meticulous analysis of the diverse approaches taken across the region. From Poland to Hungary, Romania to the Czech Republic, this book explores the historical roots and evolution of local real estate tax, its importance in municipal fiscal policy and its impact on communities.This book analyses the motives and models used by municipal authorities in their calculations around real estate tax and considers whether they are primarily a fiscal tool, related to budget revenues, or stimulants for future growth aimed at boosting local socio‑economic development. It also explores whether municipalities compete with neighbouring entities on taxation and the extent to which the political cycle and the meeting of voter demands and expectations play a role.This book will be of great interest to readers in public economics and finance, taxation policy and law, local government and the CEE region more broadly.The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons [Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND)] 4.0 license.
2 312 kr
Kommande
Corporate Tax Avoidance in China addresses a critical gap in understanding taxation within the world's second-largest economy. As China undergoes rapid economic transformation, its increasingly sophisticated tax system has attracted attention from international investors seeking opportunities in this dynamic market. Yet few books offer students, academics, and practitioners a comprehensive guide to the forces shaping corporate tax avoidance in China.This volume fills that gap through six complementary chapters investigating novel determinants spanning geographic, technological, organizational, and regulatory dimensions. Drawing on interdisciplinary perspectives, the book examines how local information environments, institutional infrastructures, individual leader characteristics, and cross-domain policy interactions collectively shape corporate tax outcomes, reflecting the increasing diversity of contemporary tax research in China.This prestigious reference work offers students, academics, and business professionals, whether from Western companies or developing countries, an authoritative introduction to corporate tax avoidance in the world's most dynamic emerging market, essential for those doing business with Chinese firms or establishing subsidiaries in China.