Critical issues in taxation and development / edited by Clemens Fuest and George R. Zodrow.

Format:

Book

Contributor:

Fuest, Clemens, 1968-

Zodrow, George R.

Series:

CESifo seminar series.

CESifo seminar series

Language:

English

Subjects (All):

Taxation--Developing countries.

Tax evasion--Developing countries.

Economic development--Developing countries.

Physical Description:

1 online resource (253 p.)

Edition:

1st ed.

Place of Publication:

Cambridge, MA : MIT Press, 2013.

Language Note:

English

Summary:

Experts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures.

Contents:

Contents; Series Foreword; I; 1 Introduction; 2 Taxation and Development-Again; II; 3 Do Companies View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI; 4 Do Corruption and Taxation Affect Corporate Investment in Developing Countries?; 5 Investment Treaties and Hydrocarbon Taxation in Developing Countries; III; 6 The Effect of a Low Corporate Tax Rate on Payroll Tax Evasion; 7 International Profit Shifting and Multinational Firms in Developing Countries; 8 Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion; IV

9 Fiscal Federalism and Foreign Transfers: Does Interjurisdictional Competition Increase the Effectiveness of Foreign Aid?10 Taxation and Democracy in Developing Countries; Contributors; Index

Notes:

Description based upon print version of record.

Includes bibliographical references and index.

ISBN:

9780262314190

0262314193

9781299470156

1299470157

9780262314183

0262314185

OCLC:

839821878