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The Resource Tax, law and development

Tax, law and development

Label
Tax, law and development
Title
Tax, law and development
Contributor
Subject
Language
eng
Summary
This book provides original essays written by scholars exploring the relationship between tax, law and development. The contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by the process of human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Topics discussed include tax laws and globalization, tax incentives and foreign investment, tax equity and aid, and transnational tax law and administration. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. The books contains five parts: part I: Introduction: tax reform and financing for development; part II: Tax competition and tragic choices; part III: In search of 'searchers' to find unique solutions to common tax challenges; part IV: Tax equity, redistribution and aid; and part V: Tax cooperation
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Brauner, Y
  • Stewart, M
http://library.link/vocab/subjectName
  • tax policy
  • tax incentive
  • developing countries
  • tax reform
  • tax sparing credit
  • allocation of taxing rights
  • tax treaty
  • globalization
  • economic development
  • tax transparency
  • exchange of information
Label
Tax, law and development
Instantiates
Publication
Contents
  • Introduction : tax, law and development
  • Brauner, Y.
  • Steward, M.
  • ; p. 3-22
  • The future of tax incentives for developing countries
  • Brauner, Y.
  • ; p. 25-56
  • The tragic choices of tax policy in a globalized economy
  • Dagan, T.
  • ; p. 57-76
  • Economic development and the role of tax in Southern Africa : the South African headquarter company structure
  • Gutuza, T.
  • ; p. 77-105
  • Tax sparing : a reconsideration of the reconsideration
  • Schoueri, L.E.
  • ; p. 106-124
  • Is this a pipe? Validity of a tax reform for a developing country
  • Dourado, A.P.
  • ; p. 127-158
  • The place of law in the evolution of Chinese fiscal federalism
  • Cui, Wei
  • ; p. 159-181
  • The globalization of tax expenditure reporting: transplanting transparency in India and the Global South
  • Philipps, L.
  • ; p. 182-206
  • Internation equity and human development
  • Infanti, A.C.
  • ; p. 209-240
  • The role of developed world tax incentives in microfinance
  • Luke, C.D.
  • ; p. 241-263
  • Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relations with developing countries
  • Pistone, P.
  • ; p. 267-287
  • Tax activists and the global movement for development through transparency
  • Christians, A.
  • ; p. 288-315
  • Global tax information networks : legitimacy in a global administrative state
  • Stewart, M.
  • ; p. 316-344
Extent
xvi, 393 p.
Isbn
9780857930026
Isbn Type
(e-Book)
Label
Tax, law and development
Publication
Contents
  • Introduction : tax, law and development
  • Brauner, Y.
  • Steward, M.
  • ; p. 3-22
  • The future of tax incentives for developing countries
  • Brauner, Y.
  • ; p. 25-56
  • The tragic choices of tax policy in a globalized economy
  • Dagan, T.
  • ; p. 57-76
  • Economic development and the role of tax in Southern Africa : the South African headquarter company structure
  • Gutuza, T.
  • ; p. 77-105
  • Tax sparing : a reconsideration of the reconsideration
  • Schoueri, L.E.
  • ; p. 106-124
  • Is this a pipe? Validity of a tax reform for a developing country
  • Dourado, A.P.
  • ; p. 127-158
  • The place of law in the evolution of Chinese fiscal federalism
  • Cui, Wei
  • ; p. 159-181
  • The globalization of tax expenditure reporting: transplanting transparency in India and the Global South
  • Philipps, L.
  • ; p. 182-206
  • Internation equity and human development
  • Infanti, A.C.
  • ; p. 209-240
  • The role of developed world tax incentives in microfinance
  • Luke, C.D.
  • ; p. 241-263
  • Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relations with developing countries
  • Pistone, P.
  • ; p. 267-287
  • Tax activists and the global movement for development through transparency
  • Christians, A.
  • ; p. 288-315
  • Global tax information networks : legitimacy in a global administrative state
  • Stewart, M.
  • ; p. 316-344
Extent
xvi, 393 p.
Isbn
9780857930026
Isbn Type
(e-Book)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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