IFA: Visions of the Tax Systems of the XXIst Century

What will happen to the tax system as we know it in the 21st Century? Other symposiums have examined already-existing trends and have looked at development in the near future. But unlike the others, the Jubilee Symposium organised by the IFA to mark its 50th IFA Congress took a uniquely long-term look at tax system development. This book comprises the symposium outline, the two key-note papers, and the main points of the panel discussion, including the chairperson s introductions to the different segments of the discussions. The discussion focuses on several key questions: What new problems do future demographic and economic developments imply? What new tax bases will be available? What will happen with regard to existing main revenue sources? What new means of control will tax administrations get and what new difficulties will they meet? Visions of the Tax Systems of the XXIst Century also covers indirect taxes, labour taxation, capital taxation, and business taxation. Practitioners, academics, and others concerned with the future of the field will find this an interesting and thought-provoking work.