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Managing Tax Regimes: A Call for Research
Author(s) -
Tomkins Cyril,
Packman Chris,
Russell Sandy,
Colville Ian
Publication year - 2001
Publication title -
public administration
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.313
H-Index - 93
eISSN - 1467-9299
pISSN - 0033-3298
DOI - 10.1111/1467-9299.00278
Subject(s) - public economics , joint (building) , economics , political science , tax policy , business , law and economics , public relations , public administration , tax reform , engineering , architectural engineering
Most academic research on taxation relates to higher‐level issues of fiscal policy. Much public debate takes place about the calculation and incidence of different taxes, but little academic research addresses the management problems that are specific to national taxation regimes. This paper identifies emerging issues and calls for joint practitioner/academic attention on an international basis to address these issues.