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The Resource Critical issues in taxation and development

Critical issues in taxation and development

Label
Critical issues in taxation and development
Title
Critical issues in taxation and development
Contributor
Subject
Language
eng
Summary
The contributions in this book analyse the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures. After a comprehensive overview, each chapter uses modern empirical methods to study a single critical issue essential to understanding the effects of taxes on development. Topics addressed include the effect of taxation on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing countries; and issues related to political structure, including the negative effects of fiscal decentralization on the effectiveness of developmental aid and the relationship between democracy and taxation in Asian, Latin American, and European Union countries that have recently experienced both political and economic transitions
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Fuest, C
  • Zodrow, G.R
Series statement
CESifo Seminar series
http://library.link/vocab/subjectName
  • tax policy
  • developing countries
  • corruption
  • tax evasion
  • tax avoidance
  • decentralization
  • foreign investment
  • investment treaty
  • hydrocarbon tax
  • corporate income tax
  • tax rate
  • payroll tax
  • profit shifting
  • MNE
  • fiscal federalism
Label
Critical issues in taxation and development
Instantiates
Publication
Contents
  • Introduction
  • Fuest, C.
  • Zodrow, G.R.
  • ; p. 3-12
  • Taxation and development - again
  • Keen, M.
  • ; p. 13-43
  • Do companies view bribes as a tax? Evidence on the tradeoff between corporate taxes and corruption in the location of FDI
  • Goodspeed, T.
  • Martinez-Vazquez, J.
  • ; p. 45-64
  • Do corruption and taxation affect corporate investment in developing countries?
  • Fuest, C.
  • Maffini, G.
  • Riedel, N.
  • ; p. 65-82
  • Investment treaties and hydrocarbon taxation in developing countries
  • Stroebel, J.
  • Benthem, A. van
  • ; p. 83-108
  • The effect of a low corporate tax rate on payroll tax evasion
  • Madzharova, B.
  • ; p. 109-144
  • International profit shifting and multinational firms in developing countries
  • Fuest, C.
  • Hebous, S.
  • Riedel, N.
  • ; p. 145-166
  • Too low to be true : the use of minimum tresholds to fight tax evasion
  • Tonin, M.
  • ; p. 167-188
  • Fiscal federalism and foreign transfers : does interjurisdictional competition increase the effectiveness of foreign aid?
  • Lessmann, C.
  • Markwardt, G.
  • ; p. 189-216
  • Taxation and democracy in developing countries
  • Profeta, P.
  • Puglisi, R.
  • Scabrosaetti, S.
  • ; p. 217-237
Extent
vi, 238 p.
Isbn
9780262018975
Label
Critical issues in taxation and development
Publication
Contents
  • Introduction
  • Fuest, C.
  • Zodrow, G.R.
  • ; p. 3-12
  • Taxation and development - again
  • Keen, M.
  • ; p. 13-43
  • Do companies view bribes as a tax? Evidence on the tradeoff between corporate taxes and corruption in the location of FDI
  • Goodspeed, T.
  • Martinez-Vazquez, J.
  • ; p. 45-64
  • Do corruption and taxation affect corporate investment in developing countries?
  • Fuest, C.
  • Maffini, G.
  • Riedel, N.
  • ; p. 65-82
  • Investment treaties and hydrocarbon taxation in developing countries
  • Stroebel, J.
  • Benthem, A. van
  • ; p. 83-108
  • The effect of a low corporate tax rate on payroll tax evasion
  • Madzharova, B.
  • ; p. 109-144
  • International profit shifting and multinational firms in developing countries
  • Fuest, C.
  • Hebous, S.
  • Riedel, N.
  • ; p. 145-166
  • Too low to be true : the use of minimum tresholds to fight tax evasion
  • Tonin, M.
  • ; p. 167-188
  • Fiscal federalism and foreign transfers : does interjurisdictional competition increase the effectiveness of foreign aid?
  • Lessmann, C.
  • Markwardt, G.
  • ; p. 189-216
  • Taxation and democracy in developing countries
  • Profeta, P.
  • Puglisi, R.
  • Scabrosaetti, S.
  • ; p. 217-237
Extent
vi, 238 p.
Isbn
9780262018975

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