Tax, Law And Development
, Miranda Stewart
Edited by Yariv Brauner, Professor of Law, University of Florida Levin College of Law, US and Miranda Stewart, Professor of Law, University of Melbourne Law School, Australia
|2013 416 pp Hardback 978 0 85793 001 9
|ebook isbn 978 0 85793 002 6
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‘Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.’
– Michael J. Wasylenko, Syracuse University, US
Contributors: Y. Brauner, A. Christians, T. Dagan, A.P. Dourado, T. Gutuza, A.C. Infanti, C.D. Luke, L. Philipps, P. Pistone, L.E. Schoueri, M. Stewart, C. Wei
Full table of contents
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.
Stephen E. Shay
PART I: INTRODUCTION: TAX REFORM AND FINANCING FOR DEVELOPMENT
1. Introduction: Tax, Law and Development
Yariv Brauner and Miranda Stewart
PART II: TAX COMPETITION AND TRAGIC CHOICES
2. The Future of Tax Incentives for Developing Countries
3. The Tragic Choices of Tax Policy in a Globalized Economy
4. Economic Development and the Role of Tax in Southern Africa: The South African Headquarter Company Structure
5. Tax Sparing: A Reconsideration of the Reconsideration
Luís Eduardo Schoueri
PART III: IN SEARCH OF ‘SEARCHERS’ TO FIND UNIQUE SOLUTIONS TO COMMON TAX CHALLENGES
6. Is this a Pipe? Validity of a Tax Reform for a Developing Country
Ana Paula Dourado
7. The Place of Law in the Evolution of Chinese Fiscal Federalism
8. The Globalization of Tax Expenditure Reporting: Transplanting Transparency in India and the Global South
PART IV: TAX EQUITY, REDISTRIBUTION AND AID
9. Internation Equity and Human Development
Anthony C. Infanti
10. The Role of Developed World Tax Incentives in Microfinance
Charlene D. Luke
PART V: TAX COOPERATION
11. Geographical Boundaries of Tax Jurisdiction, Exclusive Allocation of Taxing Powers in Tax Treaties and Good Tax Governance in Relations with Developing Countries
12. Tax Activists and the Global Movement for Development through Transparency
13. Global Tax Information Networks: Legitimacy in a Global Administrative State