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Taxing Income and Consumption The Development of International Tax Law and Policy

Taxing Income and Consumption The Development of International Tax Law and Policy

Author: Kerrie Sadiq; Chris Evans; Na Li
Publisher: Edward Elgar Publishing
ISBN: 9781035344581
Published In: June 2025
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: AU$325.00

AU$315.25 Save AU$9.75 (3%)

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Description
Contents

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This incisive book presents a critical analysis of contemporary issues in international taxation, considering the longstanding question of how best to tax income and consumption. Leading experts from across the globe explore the future of tax in a changing world, promoting a re-examination of fundamental issues in tax law and policy.

Chapters reflect on highly debated topics in international tax law, discussing how tax policy and legislative processes can be improved. Showcasing perspectives from both developed and emerging economies, contributing authors provide a comprehensive overview of the field, examining issues related to tax treaties and avoidance, corporate tax behaviour, tax administration and dispute resolution. Ultimately, the book looks towards the future of tax law, highlighting attempts to address evolving economic, social and environmental challenges as well as the need to learn from past reforms.

Students and scholars of tax law, international economic law, political science and business will benefit from the book’s in-depth coverage of global tax affairs. Its practical advice also makes this an invaluable resource for tax lawyers and practitioners, policymakers, international organizations and ministries of finance.

Foreword by Richard Krever xii'

Introduction: setting the scene 1'

Kerrie Sadiq, Chris Evans and Na Li

PART I. FUNDAMENTAL ISSUES IN TAX LAW AND POLICY

Should we tax income or consumption? 11'

Victor Thuronyi'

Taxes covered: recent developments on Article 2 of the OECD'

Model Tax Convention 29'

Michael Lang'

The future of the corporate form in income tax: a case study of Canada 53'

Jinyan Li'

Twenty years since GST reform in Australia: a critical assessment 74'