Historic, Comparative and Evolutionary Analysis of Tax Systems
SEPARACAO DE PODERES E EFERIVIDADE DO SISTEMA TRIBUTARIO, Misabel Abreu Machado Derzi, ed., Del Rey Pub., Brazil, 2010
26 Pages Posted: 11 Sep 2010
Date Written: September 9, 2010
Tax reform is a constant process in most nations as governments continuously revisit their tax regimes in response to economic, social, and political forces. Domestic legislative processes are the most obvious source of change in the tax system in any independent nation, but international events, institutions, and individuals"while comparatively much less studied"are equally important contributors. Political, social, and economic relationships among states, institutions, and individuals significantly impact the types of tax norms that arise internationally and take root nationally. Thus we may better understand how contemporary tax politics take shape by examining national tax reforms in the context of an ongoing global evolution of tax policy norms. This Article explores three instances of national tax reform that demonstrate this global context, and argues that further study is needed in order to understand how individuals, institutions, and events are transforming contemporary tax politics.
Keywords: tax policy, tax norms, norm diffusion, international law, soft law, transnational networks, participation, policymaking, globalization, law and institutions, global governance, expertise
JEL Classification: E63, H2, F02, H87, K33, K34, N40, P45, H11, H21, H87, F50, F53, F59, Z13
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