Critical Issues in Taxation and Development
(Sprache: Englisch)
Many developing countries find it difficult to raise the revenue required to provide such basic public services as education, health care, and infrastructure. Complicating the policy challenges of taxation in developing countries are issues that most...
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Many developing countries find it difficult to raise the revenue required to provide such basic public services as education, health care, and infrastructure. Complicating the policy challenges of taxation in developing countries are issues that most developed countries do not face, including widespread corruption, tax evasion and tax avoidance, and ineffective political structures. In this volume, experts investigate crucial challenges confronted by developing countries in raising revenue. Topics addressed include the effect of taxation on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing countries; and issues related to political structure, including the negative effects of fiscal decentralization on the effectiveness of developmental aid and the relationship between democracy and taxation in Asian, Latin American, and European Union countries that have recently experienced both political and economic transitions.
Autoren-Porträt von Clemens Fuest
Clemens Fuest is Research Director of the Oxford University Centre for Business Taxation and Professor of Business Taxation at Oxfordís SaÔd Business School. George R. Zodrow is Professor of Economics and Rice Scholar at the Baker Institute and International Research Fellow at the Centre for Business Taxation, Oxford University.
Bibliographische Angaben
- Autor: Clemens Fuest
- Maße: 15,6 x 23,6 cm, Gebunden, Englisch
- Herausgegeben: Clemens Fuest, George R. Zodrow
- Verlag: MIT University Press Group Ltd
- ISBN-10: 0262018977
- ISBN-13: 9780262018975
- Erscheinungsdatum: 10.05.2013
Sprache:
Englisch
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