Del i serien Studies in Fiscal Federalism and State-local Finance series

Taxation and Development: The Weakest Link?

Essays in Honor of Roy Bahl

Inbunden, Engelska, 2014

AvRichard M. Bird,Jorge Martinez-Vazquez

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Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data.The contributors demonstrate the critical importance of considering tax issues within the specific context of each country, taking into account not only the level and structure of its economic development but also its history, regional location, and political institutions. Individual chapters cover a range of issues both past and present, and offer insightful recommendations for future research and policy implementation. While a great deal of work has been done on the subject in recent decades, this comprehensive book reveals just how much more we have to learn.Taxation and Development will be of great interest to scholars and researchers of economics in general and in particular, taxation, development and public sector economics.Contributors: R. Bahl, R.M. Bird, M.R. Cyan, A. Feltenstein, W.F. Fox, R. Kelly, L. Lopes, Y.N. Madhoo, J. Martinez-Vazquez, T. Matheson, C.E. McLure, Jr., M.N. Murray, S. Nath, V. Perry, J. Porras-Mendoza, P. Smoke, C. Veung, V. Vulovic, S. Wallace, E.M. Zolt

Produktinformation

Utgivningsdatum2014-09-26
Mått156 x 234 x undefined mm
FormatInbunden
SpråkEngelska
SerieStudies in Fiscal Federalism and State-local Finance series
FörlagEdward Elgar Publishing Ltd
ISBN9781783474325

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Finansiering inom Ekonomi och Ledarskap

Edited by the late Richard M. Bird, formerly Professor Emeritus, Rotman School of Management and Senior Fellow, Institute on Municipal Finance and Governance, Munk School of Global Affairs, University of Toronto, Canada and Jorge Martinez-Vazquez, Emeritus Regents Professor of Economics and founding Director, Public Finance Research Cluster and International Center for Public Policy, Georgia State University, Atlanta, US

Contents:1. Sustainable Development Requires a Good Tax SystemJorge Martinez-Vazquez and Richard M. BirdPART I: TAXATION AND DEVELOPMENT: SURVEYING THE TERRAIN2. New Approaches to Measuring Tax EffortMusharraf Rasool Cyan, Jorge Martinez-Vazquez and Violeta Vulovic3. Modeling Tax Reform in Developing Countries Andrew Feltenstein, Luciana Lopes, Janet Porras-Mendoza, and Sally Wallace4. Foreign Advice and Tax Policy in Developing CountriesRichard M. BirdPART II: KEY ISSUES IN TAX POLICY5. Territorial vs. Worldwide Corporate Taxation: Implications for Developing CountriesThornton Matheson, Victoria Perry, and Chandara Veung6. Taxing the Small: Fostering Tax Compliance among Small Enterprises in Developing CountriesWilliam F. Fox and Matthew N. Murray7. Taxation and Inequality in the Americas: Changing the Fiscal Contract?Richard M. Bird and Eric M. Zolt8. Reforming Subsidies for Fossil Fuel Consumption: Killing Several Birds with One StoneCharles E. McLure, Jr.PART III: BELOW THE CENTER: SUBNATIONAL TAXATION 9. Why Theory and Practice are Different: The Gap between Principles and Reality in Subnational Revenue SystemsPaul Smoke10. Implementing Sustainable Property Tax Reform in Developing CountriesRoy Kelly11. Beneficiary Charges: The Cinderella of Subnational FinanceYeti Nicha Madhoo and Shyam NathPart IV: LOOKING FORWARD12. A Retropective on Taxation in Developing Countries: Will the Weakest Link be strengthened?Roy BahlIndex