Comparative Taxation (2nd edition): Why tax systems differ

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Prof. Chris Evans (University of New South Wales) Prof. Andy Lymer (University of Birmingham)

Comparative Taxation (2nd edition)

Why tax systems differ

Prof. Chris Evans (University of New South Wales), Prof. Andy Lymer (University of Birmingham), Prof. Robert Ricketts (Texas Tech University) , Yan Xu

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English

Fiscal Publications
01 September 2025

Public finance; Taxation & duties law; Corporate tax; Personal tax; Sales tax & Customs duties

This book explores a number of critical issues related to tax systems around the world. Drawing upon a wealth of literature, it compares and contrasts modern tax systems in developed and developing countries, identifying factors that suggest they are converging and others that continue to distinguish them. It addresses the taxation of incomes (personal and corporate), wealth and consumption at the local, national, supranational and international levels; considers the use of environmental taxes; provides an analysis of modern trends in tax administration including issues of tax complexity and of tax compliance; and addresses the process and outcomes of tax reform.

Readers will include anyone interested in how tax systems are formed, how they operate in practice, and how they are reformed.

An ideal text for academic study at the intermediate or advanced levels

This text explores and answers questions including:

Why are the tax systems of developing and developed countries converging and how do they still differ? How do countries adapt their tax systems to deal with external shocks such as wars, pandemics, climate change and financial crises? Why is the property tax the most widely used tax for local government? Why has income become the predominant tax base in developed countries? Do we need corporate income taxes? Why are wealth taxes relatively under-utilised in all countries? Why have so many countries adopted a VAT or GST as their general consumption tax? How do taxes help governments to deliver environmental objectives? Can we avoid complexity in tax system design or are we stuck with it if we want effective taxes? Why do taxpayers comply, or not comply, with their tax obligations? Where should we go next in designing tax systems for the 21st century?

... and many others.

By: Prof. Chris Evans (University of New South Wales), Prof. Andy Lymer (University of Birmingham), Prof. Robert Ricketts (Texas Tech University), Yan Xu
Imprint: Fiscal Publications
Country of Publication: United Kingdom
Edition: 2nd edition
Dimensions: Height: 229mm, Width: 152mm, Spine: 28mm
Weight: 700g
ISBN: 9781906201876
ISBN 10: 1906201870
Pages: 400
Publication Date: 01 September 2025
Audience: College/higher education , Professional and scholarly , Primary , Undergraduate
Format: Paperback
Publisher's Status: Active

Chris Evans, Emeritus Professor of Taxation, UNSW Sydney, Australia Andy Lymer, Professor of Taxation and Personal Finance, Aston University, UK Robert Ricketts, Emeritus Professor of Taxation, Texas Tech University, USA Yan Xu, Scientia Associate Professor of Tax Law, University of UNSW Sydney, Australia

Reviews for Comparative Taxation (2nd edition): Why tax systems differ

.."". almost everyone, from the proverbial person in the street to the most expert analyst, can learn something new from the discussion in this book about how and why taxes are structured and how they function in different contexts"" --Richard Bird - Emeritus Professor of Economics, University of Toronto, Canada ""This is a most welcome, practical and pragmatic guide to tax systems around the world accessible to anyone with a basic interest in tax matters. The book is a highly useful introductory text for students starting to explore the how s and why s of tax policy and tax administration. It sketches the tax structures in developed and developing countries, examines income, wealth and consumption taxes in considerable detail, and deals with key aspects of tax policy-making and tax administration. In a most lucid manner, the authors have committed their considerable experience to paper of working in and for a wide range of diverse countries, governments and organizations. --Sijbren Cnossen - Professor bij Erasmus School of Economics