I am looking forward to this book coming out

Tax, Law And Development

Yariv Brauner , Miranda Stewart

Description

‘Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.’

– Michael J. Wasylenko, Syracuse University, US

Contents

Contributors include: Y. Brauner, A. Christians, W. Cui, A.P. Dourado, T. Dagan, T. Gutuza, A.C. Infanti, C.D. Luke, L. Philipps, P. Pistone, L.E. Schoueri, M. Stewart

Further information

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.

Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. 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.

Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.

Full table of contents

Foreword

PART I: INTRODUCTION: TAX REFORM AND FINANCING FOR DEVELOPMENT

1. Introduction: Tax Law and Development

Miranda Stewart and Yariv Brauner

PART II: TAX COMPETITION AND TRAGIC CHOICES

2. The Future of Tax Incentives for Developing Countries

Yariv Brauner

3. The Tragic Choices of Tax Policy in a Globalized Economy

Tsilly Dagan

4. Economic Development and the Role of Tax in Southern Africa: The South African Headquarter Company Structure

Tracy Gutuza

5. Tax Sparing: A Reconsideration of the Reconsideration

Luis Eduardo Schoueri

PART III: IN SEARCH OF “SEARCHERS” TO FIND UNIQUE SOLUTIONS TO COMMON TAX CHALLENGES

6. Is this a Pipe? Validity of a Tax Reform for a Developing Country

Ana Paula Dourado

7. The Place of Law in the Evolution of Chinese Fiscal Federalism

Wei Cui

8. The Globalization of Tax Expenditure Reporting: Transplanting Transparency in India and the Global South

Lisa Philipps

PART IV: TAX EQUITY, REDISTRIBUTION AND AID

9. Internation Equity and Human Development

Anthony C. Infanti

10. The Role of Developed World Tax Incentives in Microfinance

Charlene D. Luke

PART V: TAX COOPERATION

11. Geographical Boundaries of Tax Jurisdiction and Good Tax Governance in Relations with Developing Countries

Pasquale Pistone

12. Tax Activists and the Global Movement for Development through Transparency

Allison Christians

13. Global Tax Information Networks: Legitimacy in a Global Administrative State

Miranda Stewart

Advertisements