Tax, law and development

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 the process of 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. Topi.

Cover; Copyright; Contents; Contributors; Foreword; Acknowledgements; Abbreviations; PART I Introduction: tax reform and financing fordevelopment; 1. Introduction: tax, law and development; 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.

PART III In search of 'searchers' to find unique solutions to common tax challenges6. Is this a pipe? Validity of a tax reform for a developing country; 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; 10. The role of developed world tax incentives in microfinance; 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 countries12…