Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It

Daniel A. Smith exposes the truth about the American tax revolt. Contrary to conventional wisdom, recent ballot initiatives to limit state taxes have not been t

The integrity of tax systems as we know them are being challenged throughout the world. Tax avoidance schemes of various kinds are proving increasingly attracti

Explains the political factors behind the failure of many developing country democracies to benefit from globalization.

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister for