A brief history of tax

Article Abstract:

Modern taxation may have arisen as payments from people who did not wish to undertake military service. Trade also offered opportunities for collecting tax. Income tax was developed from the late 18th century, and prior to that, possessions such as land were taxed. Bilateral agreements have been set up to prevent double taxation, and this can permit multinational companies to operate in locations where there are low taxes. It has also led to tax competition between nations.

History, Tax administration and procedure

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Gimme shelter

Article Abstract:

Bermuda and Ireland are both seeking to attract e-commerce, and offer tax advantages, though Ireland stresses its low-cost, educated work force, and the quality of its regulation. There is an international drive to combat tax competition, especially where companies are attracted that do not create employment and mere financial flows are involved. Services are less easy to control than manufacturin. Some economists argue that tax competition is beneficial and offers greater choice to taxpayers, though not all taxpayers are mobile.

Electronic commerce, E-commerce, Tax havens

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You pluck, we hiss

Article Abstract:

There is a need for tax reforms to respond to changes triggered by the development of the internet. Tax competition will not necessarily lead to countries lowering taxes en masse, since companies can be attracted by good quality services as well as low taxes. Corporation tax could be abolished, since stockholders, customers and employees of companies pay taxes. Environmental and consumption taxes are seen as less harmful than income tax by some economists.

Internet, Tax reform

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