Handbook on the Politics of Taxation

This Handbook provides an overview of the main concepts and academic debates on taxation from a political science perspective, covering topics such as green taxation, taxation and inequality, tax evasion and avoidance, and tax compliance. It offers insights into the historical evolution of modern tax systems, contemporary tax politics, global tax politics, and the formation of tax policy preferences. Expert contributors analyze the foundations of the field and focus on key debates, including the links between colonization and taxation, international cooperation against tax evasion, and the taxation of financial transactions. The Handbook is a valuable resource for academics, students, practitioners, and policymakers interested in public finance and public policy.

Format: Hardback
Length: 432 pages
Publication date: 14 September 2021
Publisher: Edward Elgar Publishing Ltd

This comprehensive Handbook delves into the intricate realm of taxation, offering a political science perspective that encompasses a wide range of key concepts and academic debates. Providing a foundational understanding of current discussions on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it presents potential avenues for future research.

The Handbook explores the historical evolution of modern tax systems, examines contemporary tax politics from a comparative lens, delves into global tax politics from an international relations perspective, and uncovers the formation of tax policy preferences among taxpayers, voters, business associations, and political parties. Expert contributors analyze the foundations of the field, shedding light on critical debates such as the connections between colonization and taxation, international cooperation in combating tax evasion and avoidance, and the taxation of financial transactions.

As a valuable resource for academics and students of public finance and public policy, the Handbook on the Politics of Taxation provides a comprehensive exploration of taxation's multifaceted aspects. Its examination of tax compliance and voter preferences offers insights that can be of great benefit to practitioners and policymakers in these fields. By unraveling the complexities of taxation and its political implications, this Handbook contributes to our understanding of the complex dynamics shaping our tax systems and policies.

Dimension: 244 x 169 (mm)
ISBN-13: 9781788979412