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Tax, Law and Development
Edited by Yariv Brauner and Miranda Stewart
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 human economic development.
Monograph Book
- Published in print:
- 28 Feb 2013
- ISBN:
- 9780857930019
- eISBN:
- 9780857930026
- Pages:
- 416
Show Summary Details
- Tax, Law and Development
- Copyright
- Contents
- Contributors
- Foreword
- Acknowledgements
- Abbreviations
- Chapter 1: Introduction: tax, law and development
- Chapter 2: The future of tax incentives for developing countries
- Chapter 3: The tragic choices of tax policy in a globalized economy
- Chapter 4: Economic development and the role of tax in Southern Africa: the South African headquarter company structure
- Chapter 5: Tax sparing: a reconsideration of the reconsideration
- Chapter 6: Is this a pipe? Validity of a tax reform for a developing country
- Chapter 7: The place of law in the evolution of Chinese fiscal federalism
- Chapter 8: The globalization of tax expenditure reporting: transplanting transparency in India and the Global South
- Chapter 9: Internation equity and human development
- Chapter 10: The role of developed world tax incentives in microfinance
- Chapter 11: Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relations with developing countries
- Chapter 12: Tax activists and the global movement for development through transparency
- Chapter 13: Global tax information networks: legitimacy in a global administrative state
- Bibliography
- Index
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Contributors
Monograph Chapter
- Published:
- 28 February 2013
- Category:
- Monograph Chapter
- Pages:
- vii (1 total)
Collection:
Law 2013
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- Tax, Law and Development
- Copyright
- Contents
- Contributors
- Foreword
- Acknowledgements
- Abbreviations
- Chapter 1: Introduction: tax, law and development
- Chapter 2: The future of tax incentives for developing countries
- Chapter 3: The tragic choices of tax policy in a globalized economy
- Chapter 4: Economic development and the role of tax in Southern Africa: the South African headquarter company structure
- Chapter 5: Tax sparing: a reconsideration of the reconsideration
- Chapter 6: Is this a pipe? Validity of a tax reform for a developing country
- Chapter 7: The place of law in the evolution of Chinese fiscal federalism
- Chapter 8: The globalization of tax expenditure reporting: transplanting transparency in India and the Global South
- Chapter 9: Internation equity and human development
- Chapter 10: The role of developed world tax incentives in microfinance
- Chapter 11: Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relations with developing countries
- Chapter 12: Tax activists and the global movement for development through transparency
- Chapter 13: Global tax information networks: legitimacy in a global administrative state
- Bibliography
- Index