Tax, law and development / edited by Yariv Brauner,..., Miranda Stewart,... ; [Tsilly Dagan, Charlene D. Luke, Tracy Gutuza, ...[et al.]]

Date :

Editeur / Publisher : Cheltenham, UK : Edward Elgar , cop. 2013

Type : Livre / Book

Langue / Language : anglais / English

ISBN : 978-0-85793-001-9

ISBN : 0-85793-001-X

EAN : 9780857930019

Impôt -- Droit -- Et les pays en voie de développement

Relations fiscales intergouvernementales

Droit et mondialisation

Politique économique -- Pays en voie de développement

Brauner, Yariv (Editeur scientifique / editor)

Stewart, Miranda (1968-....) (Editeur scientifique / editor)

Résumé / Abstract : La 4e de couverture indique : "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. "