Format:
VI, 243 S.
,
graph. Darst
,
23 cm
ISBN:
9780262018975
Series Statement:
CESifo seminar series
Content:
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. - After a comprehensive and insightful overview, each chapter uses modern empirical methods to study a single critical issue essential to understanding the effects of taxes on development. 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.
Note:
Enth. 9 Beitr
,
Includes bibliographical references and index
,
Series forewordIntroduction
,
Series foreword ; Introduction
,
Taxation and development again
,
Do companies view bribes as a tax? : evidence on the trade-off between ; Corporate taxes and corruption in the location of FDI
,
Do corruption and taxation affect corporate investment in developing countries?
,
Investment treaties and hydrocarbon taxation in developing countries
,
The effect of low corporate tax rate on payroll tax evasion
,
International profit shifting and multinational firms in developing economies
,
Too low to be true : the use of minimum thresholds to fight tax evasion
,
Fiscal federalism and foreign transfers : does interjurisdictional competition increase foreign aid effectiveness?
,
Taxation and democracy in developing countries
,
Contributors ; Bibliographical references ; Index.
,
Taxation and development again
,
Do companies view bribes as a tax? : evidence on the trade-off between ; Corporate taxes and corruption in the location of FDI
,
Do corruption and taxation affect corporate investment in developing countries?
,
Investment treaties and hydrocarbon taxation in developing countries
,
The effect of low corporate tax rate on payroll tax evasion
,
International profit shifting and multinational firms in developing economies
,
Too low to be true : the use of minimum thresholds to fight tax evasion
,
Fiscal federalism and foreign transfers : does interjurisdictional competition increase foreign aid effectiveness?
,
Taxation and democracy in developing countries
,
Contributors ; Bibliographical references ; Index.
Additional Edition:
Online-Ausg. Critical issues in taxation and development Cambridge, Mass. [u.a.] : MIT Press, 2013 ISBN 9780262018975
Additional Edition:
Erscheint auch als Online-Ausgabe Critical issues in taxation and development Cambridge, MA : MIT Press, 2013 ISBN 9780262314183
Additional Edition:
ISBN 0262314185
Language:
English
Subjects:
Economics
Keywords:
Entwicklungsländer
;
Wirtschaftsentwicklung
;
Steuer
;
Steuersystem
;
Steuervermeidung
;
Aufsatzsammlung
Author information:
Fuest, Clemens 1968-
