Taxing Income and Consumption

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 behavior, tax administration and dispute resolution. Ultimately, the book looks toward 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 books 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.