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Tax, law and development /
| Other Authors: | , |
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| Language: | English |
| Published: |
Cheltenham, UK ; Northampton, MA :
Edward Elgar,
c2013.
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| Subjects: |
Table of Contents:
- Foreward / Stephen E. Shay
- Introduction. Tax, law and development / Yariv Brauner and Miranda Stewart
- The future of tax incentives for developing countries / Yariv Brauner
- The tragic choices of tax policy in a globalized economy / Tsilly Dagan
- Economic development and the role of tax in Southern Africa : the South African headquarter company structure / Tracy Gutuza
- Tax sparing : a reconsideration of the reconsideration / Luís Eduardo Schoueri
- Is this a pipe? : Validity of a tax reform for a developing country / Ana Paula Dourado
- The place of law in the evolution of Chinese fiscal federalism / Wei Cui
- The globalization of tax expenditure reporting : transplanting transparency in India and the Global South / Lisa Philipps
- Internation equity and human development / Anthony C. Infanti
- The role of developed world tax incentives in microfinance / Charlene D. Luke
- Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relation with developing countries / Pasquale Pistone
- Tax activists and the global movement for development through transparency / Allison Christians
- Global tax information networks : legitimacy in a global administrative state / Miranda Stewart.