Historic, Comparative and Evolutionary Analysis of Tax Systems

1.INTRODUCTION Tax reform is a constant process in most nations as governments continuously revisit their tax systems in response to economic, social, and political forces. Domestic legislative processes involving national lawmakers may be the most obvious source of change in the tax system in any independent nation, but international events, institutions, and individuals—while comparatively much less studied—are equally important contributors. Evolving political, social, and economic relationships among states, institutions, and…