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The book examines the historical transfer of taxation ideas across countries from the mid-eighteenth century to today, highlighting the complexities involved. Contributors caution current policymakers against seeking simple solutions from foreign models, emphasizing the nuanced nature of tax systems and their development over time. Through various perspectives, it provides insight into how cultural and political contexts shape taxation practices.
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Global Debates About Taxation, Holger Nehring, Florian Schui
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- Année de publication
- 2007
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