The Tax System in Industrialized Countries [Hardcover]

This book provides a systematic and comparative analysis of the tax systems of ten countries (G7 plus Netherlands, Spain, and Sweden) over the last decade. All the main taxation areas are covered, together with a description of the underlying policy themes. The main focus is on recent and prospective tax reforms.

1. An Overview,Ken Messere
2. Canada,Richard M. Bird, David B. Perry, and Thomas A. Wilson
3. France,Laurence Blotnicki and Chrisophe Heckly
4. Germany,Willi Leibfritz, Wolfgang B?ttner, Ulrich van Essen
5. Italy,Laura Castellucci
6. Japan,Hiromitsu Ishi
7. The Netherlands,Flip de Kam
8. Spain,M. A. Lasheras and Isabel Menendez
9. Sweden,Krister Andersson and Leif Mut?n
10. United Kingdom,Andrew Dilnot and Gary Stears
11. United States,Janet G. Stotsky and Emil M. Sunley
Index

The book excels in the comparison of tax statistics, using comprehensive OECD and national data....The contributors toThe Tax System in Indusrialized Countriesprovide many thoughtful observations about current tax problems. --Tax Notes International