Taxation: Philosophical Perspectives is the first edited collection devoted to addressing philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the chapters in this volume show, there are a number of pressing and significant philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, democracy, public justification, state neutrality, stability, political psychology, and a range of other issues. Many of these deep and challenging philosophical questions about tax have not always received as much sustained attention as they clearly merit. Our hope is that this book will advance the debate along a number of these philosophical fronts, and be a welcome spur to further work. The book’s aim of advancing the debate about tax in political philosophy has both general and more specific aspects, involving both overarching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Serious philosophical work on the tax system requires an interdisciplinary approach—the discussion in this volume therefore includes contributions from a number of scholars whose expertise spans neighbouring disciplines, including political science, economics, public policy, and law.

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No Aurélio, encontramos que “clássico” é algo “da melhor qualidade; exemplar”, mas que também é “sem excessos de ornatos; sóbrio, simples”. Assim, em um primeiro momento, ler um clássico aprimora nossa própria condição de escritor, de comunicador, porque nos ensina a qualidade pela simplicidade, pela condição de ser único e, ao mesmo tempo, comum. Os clássicos são uma parte destacada e inaugural do conhecimento humano; conhecê-los diretamente nos eleva como profissionais e como seres humanos. No campo do ensino, estudar os clássicos é fundamental para a formação do pesquisador, pois nos levam a compreender a constituição dos conceitos e à formação das ideias conforme os contextos histórico-sociais nos quais e em razão dos quais surgiram. A noção de atemporalidade é amiga inseparável da construção sólida e fundamentada do pensamento.
Acreditando na força educadora dos clássicos, desenvolvemos, nos Programas de Mestrado e Doutorado na Universidade do Estado do Rio de Janeiro – UERJ, na Pontifícia Universidade do Rio Grande do Sul – PUCRS e na Universidade Federal do Ceará – UFC, disciplinas específicas voltadas ao estudo de autores clássicos que formaram a base teórica, legislativa e jurisprudencial do Direito Tributário contemporâneo. São estudados, revisados e revisitados autores fundamentais da Economia Política, da Ciência das Finanças, do Direito Financeiro e do Direito Tributário de diferentes séculos e de diferentes correntes de pensamento. Ao final das disciplinas, os pesquisadores se surpreendem em descobrir que as ideias hoje discutidas já se encontravam nos clássicos.
Esta coletânea reúne artigos que professores e pesquisadores discentes – aí incluídos professores pesquisadores da Universidade de Lisboa, Portugal – produziram depois de realizarem essa “viagem aos clássicos”, e tem por objetivo o conhecimento e a compreensão, em última análise, das ideias e proposições clássicas que possuem importância histórica diferenciada para a construção do debate contemporâneo sobre as teorias, os institutos e os conceitos do Direito Tributário. O livro leva à compreensão do percurso histórico de nossa disciplina e das suas principais teorias que inspiraram nossa Constituição, nosso Código Tributário e a nossa Jurisprudência.
A obra “Leituras Clássicas do Direito Tributário”, que agora entregamos à comunidade jurídica, nos enche de orgulho como fruto de trabalho sério, inovador, dedicado, realizado em rede de pesquisa composta por três diferentes Programas de Pós-Graduação stricto sensu de prestigiadas universidades, conduzida por professores permanentes desses programas e com a participação de pesquisadores vinculados aos mesmos. Esperamos que os leitores apreciem os trabalhos, realizados com rigor e empenhos acadêmicos, voltados a contribuir com a compreensão dos alicerces fundamentais do Direito Tributário.

Rio de Janeiro/Fortaleza/Porto Alegre, setembro de 2018.
Os Coordenadores.

This study examines the determinants of the variability in corporate effective tax rates in Australia spanning the Ralph Review of Business Taxation reform. Our results indicate that corporate effective tax rates are associated with several major firm-specific characteristics, including firm size, capital structure (leverage) and asset mix (capital intensity, inventory intensity and R&D intensity). While the Ralph Review tax reform had a significant impact on many of these associations, corporate effective tax rates continue to be associated with firm size, capital structure and asset mix after the tax reform.

It is well understood by most governments today, whatever their nominal ideology, that encouraging the private ownership of residential property is one of the most effective ways of ensuring social stability. A simple Australian example would be that after World War II, very large numbers of footloose demobilized soldiers could have been a distinct threat to the established order. It made very good political sense to direct them as soon as possible into stable employment, and into household ownership. Amongst the first acts of states which give up the lunacy of total centrally planned economic control is to move rapidly to create a residential owning middle class. As Russia formally abandoned communism in the early 1990s it did just that, allowing citizens to purchase their accommodation at very low cost. After Mao Zedong’s death in 1976, China moved in exactly the same direction, even while maintaining a facade of communist ideology. The communist state of Vietnam has acted in exactly the same way. When you have a home and a mortgage, you are probably reluctant to start a revolution, and the political elites have a significant hold on your behaviour.

As a response to the economic crisis brought by COVID-19, the Philippine government has started to implement its Social Amelioration Program (SAP) which aims to provide a monthly cash aid worth 5,000 to 8,000 Philippine pesos (US$ 99.08 to 158.53 at the exchange rate of US$ 1 = 50.46 pesos) to each of the target households pegged at 18 million, for an initial period of two months. Beneficiaries complain that the amount will not be enough for all their needs, while non-beneficiaries and even local government officials clamor for a more broad-based aid scheme. To help provide a feasible solution, this paper will discuss the rationale, mechanics, costing, and prospective impact of temporary Value-Added Tax (VAT) suspension and income tax waiver for the poor and the middle class in the Philippines. The proposed VAT moratorium shall cover food, medicine, basic commodities, & utilities, while the proposed income tax waiver shall cover both public and private workers/employees, except those in the top-income bracket. International benchmarking and funding options for this supplementary economic relief will be also explored.

Tax payer’s voluntary compliance with the tax system influenced by economical, institutional, social, individual and demographic variables. Hence, the objective of this study is to examine factors that influence tax payer’s voluntary compliance behavior in Self Assessment System (SAS). Authors used a cross-sectional survey method of research design. The target population of the study was category “A” tax payers in purposefully selected five cities of Southern Nation Nationalities and Peoples` Regional State (SNNPRS), Ethiopia. A sample of 377 Category “A” tax payers were randomly taken from the selected cities. Both primary and secondary data were collected. In order to analyze and present the results of this study, Pearson correlation matrix and logistic regression model were employed. The result of this study revealed that tax knowledge, simplicity of tax returns and administration, perception on fairness and equity, perception on government spending, probability of auditing, and the influence of referral group were determinant factors that influence voluntary compliance behavior of  tax payers in SAS. Finally, the outcomes of the study may inform policymakers about the determinants of voluntary compliance behavior of tax payers in the region and helps to formulate better policy decisions related to voluntary tax compliance.

Resumen: El presente artículo evalúa y plantea una crítica al Proyecto BEPS de la OCDE. En las primeras tres secciones del artículo se expone la lógica conductual de las empresas multinacionales, el contexto económico en el que se plantea la iniciativa BEPS y el desarrollo de las prácticas fiscales nocivas. En las secciones posteriores se aborda tanto los objetivos y principios del plan BEPS, como una evaluación crítica de su desarrollo. Finalmente, se concluye que el plan BEPS tiene defectos estructurales y funcionales que, aunque lo hacen el mejor esfuerzo contemporáneo para contrarrestar BEPS, es insuficiente para contener las prácticas de planeamiento fiscal agresivo por parte de las multinacionales.
Abstract: This article evaluates and proposes a critique on the OECD’s BEPS Project. In the first three sections of the article behavioral logic of multinational companies are exposed, as well as the economic context in which the BEPS initiative arises and harmful tax practices develop. In subsequent sections we approach the objectives and principles of the BEPS plan and also addressed a critique of its development. Finally, we conclude that the BEPS plan has both structural and functional defects, although they are the best contemporary effort to counter BEPS, it is insufficient to curb multinationals aggressive tax planning practices.
Palabras clave: Traslado de beneficios – Erosión de la base imponible – BEPS – Planificación fiscal agresiva – OCDE
Keywords: Profit shifting – Base erosion – BEPS – Aggressive tax planning – OECD

With the public finances of many developing and emerging market countries still heavily dependent on trade tax revenues, further trade liberalization may be stymied unless they are able to develop alternative sources of revenue. While there is now a well-established body of theory and policy advice on how this might be done in principle, this paper asks what has happened

Tax reform can reduce tax evasion and avoidance, and allow for more efficient and fair tax collection that can finance public goods and services. It can make revenue levels more sustainable, and can promote future independence from foreign aid and natural resource revenues. There is increasing recognition of taxation’s role in state-building, in addition to greater understanding of its impacts on growth and inequality. This topic guide provides an overview of the limited, but growing, evidence on tax reform in developing countries.

Developing countries continue to face the challenge of creating state-society trust and, in turn, compliant taxpayers. This endeavour is hampered by, amongst other things, state inefficiencies, inequalities and corruption, and a lack of accountability, responsibility and transparency, which continue to exist in developing countries, potentially resulting in unfair and unjust government administrations. The impact that a government and its tax administration have, through practices (either real or perceived) relating to these challenges, has an effect on taxpayers' compliance and trust in government. This article analyses elements of fiscal legitimacy of the fiscal state and posits that, in trying to widen a developing country's tax base and increase taxes, one must understand how to build taxpayer compliance. Using African examples, this article reflects on the context of taxpayers in African countries and the ways in which a state can go about building a culture of compliance and trust between state and citizens.

The ECJ doctrine links the justification of tax avoidance to the balanced allocation of tax powers and the arm's length standard. This link poses a number of new issues, among other, these three questions: what notion of "arm's length standard" is the ECJ dealing with; can there be a permanent link between the "arm's length standard" and tax avoidance; and: is the balanced allocation of tax powers not a previous issue? Furthermore, old issues remain to a certain extent unresolved: (i) Is there one anti-avoidance doctrine?; (ii)

The Organisation for Economic Cooperation and Development (‘OECD’) is currently considering best practice approaches to designing rules to prevent base erosion and profit shifting (‘BEPS’) by multinational enterprises (‘MNEs’). However, the OECD makes a distinction between combating BEPS and reducing distortions between the tax treatment of various methods of financing. Yet, an unequal tax treatment can create distortions, which incentivises tax planning behaviour.
Accordingly, this paper aims to improve the tax design of anti-avoidance rules governing MNEs’ cross-border intercompany deductions by introducing the concept of the tax-induced cross-border funding bias. To date, the literature has focussed on the debt bias, which arises from the distortion in the tax treatment between debt and equity financing. On the other hand, the funding bias also includes licensing and leasing activities in addition to debt and equity financing. This presents a novel contribution to the literature.
This paper examines the conceptual case for why is might be appropriate and feasible to restrict the tax deductibility of cross-border intercompany interest, dividends, royalties and lease payments given their mobility and fungibility. Specifically, it examines whether it is preferable for MNEs to be subject to economic rent taxation, as is attained through reform proposals such as the Allowance for Corporate Equity (‘ACE’), in this context. This presents a novel proposal for taxing cross-border intercompany economic rents which aligns with the main aim of corporate tax harmonisation; namely: to reduce, if not remove, distortions relating to the taxation of cross-border intercompany activities.

[Please note: This article has first appeared in Australian Tax Forum and has been reproduced with permission from the Tax Institute]

This article describes the current health system in Honduras including its composition, financing structure, coverage, employment and the impact of the health personnel migration. Likewise, a contrast is made with the profound reforms that are intended to be carried out in Honduras, which includes universal healthcare, increased coverage, and the inclusion of private providers in the new health model; it also involves the separation of roles between buyer and supplier. This last statement has generated controversy between sectors, members and professionals of the health services, which has associated it with the privatization of the health systems.

Problem Studied: This seminar paper deals with the concept of free trade zones in Nigeria and contentious issues that have arisen out of their operations. The main point of this paper is to analyse the history, concept, benefits, operations, etc. of free trade zones and also to observe the operations of FTZs in select international jurisdictions. Method Used: The paper presenter researched for the paper with reliance placed on statutes, internet websites and case law. Conclusion/Recommendations: At the end of the paper, the presenter made a number of recommendations, going forward, for operations of FTZs in Nigeria, key among which is the need for greater transparency in FTZ operations.

The circular economy (CE) concept was introduced in China to address environmental degradation and resource scarcity associated with rapid economic development. Chosen as a demonstration city, Dalian has implemented the CE strategy as a means of conserving water, materials, energy and land. This paper outlines some of the regional CE initiatives that have been successful to date in Dalian, including those focusing on conserving energy and water resources and others focusing on reduced industrial emissions. The paper details the approach used in implementing the CE concept in Dalian, tracing the foci and goals of the program, and the sectoral approach used to implement a CE. Although Dalian municipality has achieved many successes in implementing a CE, our paper identifies several challenges that, until recently, have held back complete implementation. These include: the lack of incentives for older industries to 'green' their operations, the lack of financial support to expand the CE concept, and a broadbased need for heightened public awareness and participation in CE initiatives. Our paper then identifies several responses by Dalian municipality to overcome these challenges, including pricing and tax reforms that serve as conservation incentives, the provision of financial support for CE promotion through budget reorganization, and the organization of CE training programs. Our paper concludes that, although CE initiatives have been successful in Dalian, more is possible and more is needed before Dalian can be designated a true 'eco-city'. The approach used by Dalian can provide guidance for other Chinese cities, although it is recognized that each city must tailor its own approach for differing contexts and conditions.

In 2006, the Chinese central government abolished the agricultural tax. This came after several years of intense focus on the growing rural crisis, sparking a new debate on the shape of rural society. Putting these contemporary debates in the context of 100 years of rural governance reforms, this paper argues that contemporary rural advocates find themselves in a situation similar to that of the first half of the twentieth century, and their reimagination of rural governance draws on the ideas of that time as well. It focuses on the contemporary visions for rural reform of Xu Yong, Dang Guoying, Yu Jianrong, Wu Licai, Li Changping, Cao Jinqing and He Xuefeng.

Se analiza el problema de la pérdida del escudo fiscal por un reparo generado por la autoridad tributaria, sobre los intereses de un financiamiento, en particular, en el caso de las sociedades que toman deuda para apalancar el pago de dividendos. Se explica la razonabilidad de dicha estructura de financiamiento dentro de las finanzas corporativas y como es que ello satisface la causalidad del gasto para efectos tributarios. Finalmente, se expone cómo se ha resuelto esta problemática en la jurisprudencia comparada, específicamente en República Checa, Polonia, Austria e Isreael.

This study examines the implementation and effects of the inclusion of financial services in existing EU free trade and association agreements (FTAs) and, in particular, their impact on money laundering, tax evasion and avoidance. The opening analysis outlines the geopolitical and trade context, as well as the EU policy framework to combat money laundering, tax evasion and avoidance. It examines the effects of the ‘Panama Papers’ leaks; assesses the consequences of tax evasion and money laundering and their link to trade in Africa; evaluates the implementation of the EU-Central America Agreement; and provides a synthesis of the key findings and policy recommendations presented in the annexed study. The annexed expertise investigates the implementation and effects of financial services provisions in selected EU FTAs with third countries, with a particular focus on their propensity to curb money laundering, tax evasion and elusion. It concludes that the liberalisation of trade in goods and services with developing countries increases the threat of money laundering, and that it is therefore likely to contribute to an increase in illicit financial flows from developing countries to the EU. The study does not find conclusive statistical data to support a causal link between the EU FTAs that are in force and an increase in illicit financial flows. Nonetheless, the far-reaching commitments made by the EU and the developing countries in the selected EU FTAs regarding access to the markets for goods and services, including in the financial services sector, translate into such agreements significantly increasing trade openness, and hence also the threat of money laundering facing developing countries. To remedy these threats, the study provides a number of policy recommendations.

This study builds on the work of Tsakumis et al. [Tsakumis, G. T., Curatola, A. P,. & Porcano, T. M. (2007). The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16, 131–147] by conducting further empirical analysis of the relationship between Hofstede's [Hofstede, G. H. (1980). Cultures consequences: International differences in work-related values.

The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens through incentivizing certain activities (such as charitable giving, or investment in new technology) through tax breaks, or to dissuade people from engaging in other activities by means of Pigouvian taxes, including ‘sin taxes’ (such as those associated with the consumption of alcohol or tobacco). Given the absolute centrality of the tax system to some of the main functions of the state, the analysis of conceptual and normative issues relating to taxation should be at the heart of political philosophy. The shape of the tax system is
an unavoidably and irreducibly normative matter, and one which implicates a number of core concerns of social justice.² When we think about issues of social justice in practice, we cannot avoid thinking at the same time about tax.

Given that taxation is one of the most significant mechanisms for interaction between states and individual citizens, it is perhaps surprising that there has not been as much work on taxation within political philosophy as one might have expected. This is not, of course, to say that political philosophy has been silent about tax. But as the chapters in this volume show, there are a number of pressing and significant
philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, democracy, public justification, state neutrality, stability, political psychology, and a range of other issues. Many of these deep and fascinating philosophical questions about tax have not always received as much sustained attention as they clearly merit. Our hope
is that this book will advance the debate along a number of these philosophical fronts, and be a welcome spur to further work.
 
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This paper examines Internal Revenue Service data and applies philosophical and ethical concepts in an attempt to determine whether the rich pay their fair share of income taxes. Also included is a bibliography containing links to more than 80 studies on tax evasion and public finance.

Tax evasion and tax avoidance reduce government revenues. This has a significant detrimental effect on the provision of infrastructures, public services and public utilities. Multinational companies (MNCs) in the oil, gas, and manufacturing sectors have used various tax schemes, ranging from offshore intermediary companies to claiming recharges, royalties or technical fees and under-reporting of profit, to avoid paying tax in Nigeria. This paper locates the role of MNC tax practice within the broader dynamics of globalisation and the pursuit of profits, to argue that the drive of MNCs for higher profits can enrich our understanding of why some MNCs engage in tax evasion and avoidance at almost any cost. Stimulated by profitability, and intense competition and pressure to increase earnings, capitalist enterprises constantly seek new ways of boosting their earnings by developing complex structures and novel ways of increasing their profits by exploiting ambiguities in the law. The evidence shows that tax havens and offshore financial centres, shaped by globalisation, are major structures facilitating the antisocial tax practices of MNCs. The findings also suggest that the local business elite and local professionals are key actors in facilitating these antisocial tax practices in Nigeria for their own financial gain. These MNC practices also shift the tax burden to less mobile capital and less well-off citizens, and thereby undermine the Nigerian social fabric. This paper therefore argues that tax reforms are needed to reduce the problems created by MNCs and their affiliates operating in Nigeria.

The present work aims to analyze the evolution of the Moroccan tax system from the independence to the implementation of the tax reform of the 1980s in order to draw the lessons and to be able to decide on its future evolutions. Indeed, fiscal developments and "reforms" succeeded one another since the independence in 1956, with no significant evolution in the Moroccan tax system inherited from the French protectorate. Yet this system was characterized by imbalances; inconsistencies and inequities. A profound tax reform has become inevitable. After an undue delay; The Government has proceeded from 1984 to the reform of the effective tax system with a view to its modernization and simplification. This reform has resulted, in fact, in the passage of a heavy and complex schedular or analytical system, characterized by blatant inequalities, imbalances and inconsistencies to a modern and synthetic taxation system. At the end of this reform; three major synthetic taxes were set up: T.V.A, I.S and I.R. The reform also concerned the taxation of local authorities. With the implementation of the tax reform since 1984, the Moroccan tax system has certainly made progress but limitations related in particular to the architecture of the system and its structure and new synthetic taxes persist. Future research will focus on assessing the tax reforms and adjustments of the years 2000 and the prospects for reforming the Moroccan tax system.

The recent political and fiscal crises in Kyrgyzstan offer a good opportunity to rethink the objectives and the direction of tax reform. The tax system of the Kyrgyz Republic has changed substantially since 1991 including a shift of the tax structure towards indirect taxation, reduction in a number of taxes, and drastic decrease in tax rates. The thesis aims to identify and describe the main factors influencing tax reform in Kyrgyzstan during the first decades of transition to a market economy using important theoretical model of public management reform. So, it will critically review the applicability of a Pollitt-Bouckaert’s model in this context and implications for how the model could be adapted to fit the tax reform process in post-Soviet transition countries.

Accomplishment of these goals would require a multiple methods approach based on the assumption that collecting diverse types of data sequentially in the embedded single-case study will provide more complete understanding of research questions than either quantitative or qualitative data alone. For the study of tax reform, the quantitative data are subjected to time-series analysis of the embedded units while the qualitative interviews remain critical in explaining the main proposition central to the entire case study. The study starts with the theoretical assumption that the factors identified in the model have significant effect on tax reform process. This basic proposition – the impact of socio-economic forces, political changes, administrative system, elite’s decisions, and chance events on the reform process – will be traced for each factor in ‘within-country’ explanatory case study.

The fundamental part of this thesis is the Pollitt and Bouckaert’s model of public management reform, which will provide a framework for discussion of the main forces influencing the reform process. As a diagram of main factors of the public sector reform, this model will be further adapted and modified for tax reform purposes. However, the direction of tax reform in the Kyrgyz Republic cannot be understood completely without a good knowledge of the main legacies of the Soviet Union, the cultural and institutional features of centralized planning system, which have left a long-lasting impact on trajectory of the economic and political development in the country. Therefore, the model proposed by Pollitt and Bouckaert does not include other forces, which have substantial impact on reform. In particular, it needs to take more account of significant importance of the development partners in tax reform process.

A progressive new data transmission tax based on transacted digital transmissions, is a societal requirement which might be deployed to finance the policies and programmes required to address climate change it's mitigation and resilience. The digital economy has been offered unfair economic advantage, (as it acts beyond many regulatory constraints imposed on other traditional physical activities), energy consumption in the sector is spiralling, regulation of the digital economy is deficient and tax capture is low.
How this maybe redressed is advanced by considering that a byte of digital information has measurable energy when transacted.

This paper examines some of the factors a country must consider when deciding which method, or combination of methods, to use to implement double tax relief, including foreign tax credit, exemption or the deduction method. It examines economic double taxation and juridicial double taxation with a focus on the most common of the two, juridicial double tax.

Tags:
"Double taxation"
"Double tax relief"

Designing and implementing a value added tax (VAT) in developing countries has been seen as one of the most vital tax policy reforms in the recent decades. The authors look at the issues surrounding the progressivity of VAT being higher for the lower-income groups and provide some policy recommendations that could help design a better VAT system in Bangladesh.

4.2 Central government tax revenue, 1988-95 18 5.1 Central government current revenue and expenditure 1985-95 23 5.2 Tax revenue in percent of GDP in selected countries 25 1993). Because Tanzania has much in common in these respects with other 10w

Taxation: Philosophical Perspectives is the first edited collection devoted to addressing philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the chapters in this volume show, there are a number of pressing and significant philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, democracy, public justification, state neutrality, stability, political psychology, and a range of other issues. Many of these deep and challenging philosophical questions about tax have not always received as much sustained attention as they clearly merit. Our hope is that this book will advance the debate along a number of these philosophical fronts, and be a welcome spur to further work. The book’s aim of advancing the debate about tax in political philosophy has both general and more specific aspects, involving both overarching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Serious philosophical work on the tax system requires an interdisciplinary approach—the discussion in this volume therefore includes contributions from a number of scholars whose expertise spans neighbouring disciplines, including political science, economics, public policy, and law.
 
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Many contemporary social, economical and political studies in the area of taxation do not give any definition of the term tax. Apparently it is assumed that everybody understands what the word tax means. This article discusses the practical application of various definitions of taxes and their often overlooked shortcomings, particularly in the Asian context. The discussion around the term tax is relevant for lawyers, accountants, historians, sociologists, and economists.

In Tax Reform in Rural China, Hiroki Takeuchi puts rural governance reforms into the larger context of center-local relations under China’s authoritarian governance structure
of the 1990s and early 2000s, arguing that tax reform needs to be understood as an attempt by the central government to maintain an authoritarian system at the expense of local rural governments more than a response to the actual problem of excess peasant burden. In other words, in order to maintain an authoritarian system the central government chose not to expand political reforms at the local level—which might have led to good governance and a better provision of public  goods—and instead used the local governments as scapegoats for rural problems that were of central origin.

The property tax is considered to be a good tax for local governments, mainly because of the connection between the types of services funded at the local level and the benefit to property values. Yet, property tax revenues rarely account for more than 3 percent of Gross Domestic Product (GDP) in any country. This paper explains why the property tax

The last decade has been witness to one of the largest tax experiments in economic history, the transformation from centrally-planned to market-based tax systems. The cultural and institutional legacy of central planning has had a lasting impact on tax reform in countries in transition. The fundamental choices for reform were a 'big-bang' approach or an evolutionary approach. With the benefit of hindsight, we can now evaluate the choices made and whether or not basic advice was heeded. The tax systems that have emerged are, at least in some ways, satisfactory in terms of tax policy but deficient in terms of tax administration and enforcement. Experiences with tax reform have been diverse, and in some countries there has been very little reform at all. We conclude by examining what lessons have been learned during the first decade of transition. JEL Classification Numbers: H0, H2, P2 3 For the purpose of this paper, CIT refers to all previous centrally planned or socialist countries in Central and Eastern Europe (CEE) and the former Soviet Union (FSU). Other countries experimenting with transition to a market economy include China, Vietnam, Cambodia, Laos, North Korea, and Myanmar. Cuba is a special case in itself and like in North Korea little reform has been pursued there. The main differences between CITs in CEE and the FSU, and the rest is that the latter group of countries has not simultaneously engaged in political liberalization, maintaining instead a single-party political system. The focus of this paper is on tax reform in CEE and the FSU. 4 See for an earlier review of tax systems in transitional economies and Ebril and Havrylyshyn (1999)for a more recent review of tax reform in the Former Soviet Union. Background information on the economic conditions and the tax structure of CITs is available from the European Bank for Reconstruction and Development's Transition Report (1999) and the International Bureau of Fiscal Documentation's

Entre mediados del siglo XVIII y comienzos del siglo XIX, las características y la evolución de la Hacienda pública en México y en España presentan similitudes evidentes, pero también diferencias notables. La comparación de las Haciendas Públicas de España y México tiene que empezar, necesariamente, en el siglo XVIII porque tienen un pasado común, la herencia del Imperio, que pesó gravemente sobre la evolución de ambas Haciendas. El virreinato de Nueva España formaba parte del Estado imperial español. Hasta que México logró su independencia, en 1820, los destinos de España y Nueva España formaron parte de una misma entidad política: la primera como metrópoli, la segunda como colonia. Hasta que se inició, por tanto, la transición al Estado liberal en la metrópoli y en la colonia, en 1808, ambos territorios tenían una Hacienda común, con las características propias de una Monarquía Absoluta de Antiguo Régimen.