征税改革

‘The book provides a useful review of a wide range of recent literature dealing with the interaction of ideas, interests and institutions in shaping the politics and outcomes of policy reform efforts in democratic countries, as well as an excellent illustration of how these ideas can be synthesized and used to compare, in a systematic and revealing way, policy episodes in quite different countries. It is an impressive scholarly achievement that deserves attention not only from the limited group of policy scholars with interests in taxation but also from anyone interested in either comparative politics or in understanding how and at what price significant policy changes may sometimes be achieved even in unpromising circumstances.’
- Richard M. Bird，加拿大公共行政学报

“税收改革是关于澳大利亚，加拿大，日本和美国的增值税（增值税）的比较政策的好书。。。征税改革是一本精彩书籍，非常值得阅读，特别是对于税收比较政治经济学的专家。。。其丰富地详细的案例研究将使它成为比较假设的富有成果来源。
- 艾萨克W.马丁，经济文学杂志

“Richard Eccleston的书籍，征税改革是值得称道的，因为它对我们对消费税的政治的实质性知识作出了重要贡献，并且还因为它是系统地比较四个不同民主国家的重要政策竞技场的罕见企图之一。因此，我们了解消费税收的政治以及四种不同民主国家的政治，如何应对任何国家都能面临的一些最困难的政策选择。这本书对比较政治和公共政策的学生非常感兴趣。“
- 意大利欧洲大学学院（EUI）的Svens Steinmo

内容: Introduction 1. Ideas, Institutions and the Politics of Taxation Reform 2. The Rise and Proliferation of VATs 3. The 30 Year Problem: The Australian GST 4. Mulroney’s Lament: The Politics of the Canadian GST 5. The Reform Limits of the Developmental State: The Politics of the Consumption Tax in Japan 6. Consumption Taxes and US Fiscal Exceptionalism Conclusion Index