Tax, Law and Development

Edited by Yariv Brauner and Miranda Stewart

in Books from Edward Elgar Publishing

Abstract: 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.

Keywords: Development Studies; Economics and Finance; Law - Academic (search for similar items in EconPapers)
JEL-codes: H0 (search for similar items in EconPapers)
Date: 2013
ISBN: 9780857930019
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Chapters in this book:

Ch 1 Introduction: tax, law and development , pp i-ii

Yariv Brauner and Miranda Stewart

Ch 2 The future of tax incentives for developing countries , pp i-ii

Yariv Brauner

Ch 3 The tragic choices of tax policy in a globalized economy , pp i-ii

Tsilly Dagan

Ch 4 Economic development and the role of tax in Southern Africa: the South African headquarter company structure , pp i-ii

Tracy Gutuza

Ch 5 Tax sparing: a reconsideration of the reconsideration , pp i-ii

Luís Eduardo Schoueri

Ch 6 Is this a pipe? Validity of a tax reform for a developing country , pp i-ii

Ana Paula Dourado

Ch 7 The place of law in the evolution of Chinese fiscal federalism , pp i-ii

Wei Cui

Ch 8 The globalization of tax expenditure reporting: transplanting transparency in India and the Global South , pp i-ii

Lisa Philipps

Ch 9 Internation equity and human development , pp i-ii

Anthony C. Infanti

Ch 10 The role of developed world tax incentives in microfinance , pp i-ii

Charlene D. Luke

Ch 11 Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relations with developing countries , pp i-ii

Pasquale Pistone

Ch 12 Tax activists and the global movement for development through transparency , pp i-ii

Allison Christians

Ch 13 Global tax information networks: legitimacy in a global administrative state , pp i-ii

Miranda Stewart

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Persistent link: https://EconPapers.repec.org/RePEc:elg:eebook:14301

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