Tax, law and development / edited by Yariv Brauner, Miranda Stewart.

Format:

Book

Contributor:

Brauner, Yariv.

Stewart, Miranda.

Language:

English

Subjects (All):

Taxation--Law and legislation.

Physical Description:

1 online resource (410 p.)

Place of Publication:

Northampton, Mass. : Edward Elgar Pub., 2013.

Language Note:

English

Summary:

Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax law and development. 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. Topi

Contents:

pt. I. Introduction : tax reform and financing for development

pt. II. Tax competition and tragic choices

pt. III. In search of 'searchers' to find unique solutions to common tax challenges

pt. IV. Tax equity, redistribution and aid

pt. V. Tax cooperation.

Notes:

Description based upon print version of record.

Includes bibliographical references and index.

ISBN:

0-85793-002-8

OCLC:

831118629