The Politics of Taxation: A Comparative Perspective

B. Guy Peters

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Economic and Fiscal Studies Taxation and Compliance Studies Fiscal Policies and Political Economy

Abstract

Preface 1. Understanding Tax Policy 2. Variations on a Theme: The Nature of Taxation 3. Spending Public Money: More Variations on a Theme 4. Putting the Two Sides Together: The Budget Deficit and Income Redistribution 5. Voice: What do the Citizens Say About Taxes?6. Exit: Tax Evasion and Tax Avoidance 7. The Development of the Tax Systems 8. Implementing Tax Policy 9. Tax Reform.

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