Twelve critical studies explore aspects of the link between national economic development and the tax system. Chapters on: Tax capacity and tax effort; Tax revenue and economic growth; Equity aspects of taxation; Economic effects of taxation.
Twelve critical studies explore aspects of the link between national economic development and the tax system. Chapters on: Tax capacity and tax effort; Tax revenue and economic growth; Equity aspects of taxation; Economic effects of taxation.
Critical issues in taxation and development
Critical issues in taxation and development
by Fuest, Clemens, Zodrow, George R., CESifo
The contributions in this book analyse the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures. After a comprehensive overview, each chapter uses modern empirical methods to study a single critical issue …
`This book shows that taxation is often not neutral between the genders when it should be, and is sometimes neutral when it should not be. Taking the perspective of horizontal and vertical equity, its case studies illuminate how tax systems and tax reforms can be inequitable acr…
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women & rsqu…