The challenges of tax reform in a global economy

書誌事項

The challenges of tax reform in a global economy

edited by James Alm, Jorge Martinez-Vazquez, and Mark Rider

Springer, c2006

  • : hbk.
  • : softcover

大学図書館所蔵 件 / 15

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注記

"These essays were presented at a conference held in Atlanta in May 2004, and sponsored by the Andrew Young School of Policy Studies at Georgia State University"--P. [3]

Includes bibliographical references and index

HTTP:URL=http://www.loc.gov/catdir/enhancements/fy0663/2005934721-d.html Information=Publisher description

収録内容

  • Thinking about tax reform in the emerging global economy / James Alm, Jorge Martinez-Vazquez, and Mark Rider
  • Taxation and income distribution : myth and realities / Arnold C. Harberger
  • Trade-offs between targeting and simplicity : lessons from the U.S. and British experiences with refundable tax credits / Janet Holtzblatt
  • Transfer pricing and tax havens : mending the revenue nets of developing and transition countries / Charles E. McLure, Jr.
  • Taxation and FDI in developed and developing countries / Timothy Goodspeed
  • The changing structure of tax policies for foreign direct investment in developing countries / Jack M. Mintz
  • International tax competition and tax incentives in developing countries / Elisabeth Gugl and George R. Zodrow
  • Tax competition with and without preferential treatment of a highly-mobile tax base / John Douglas Wilson
  • Can developing countries impose an individual income tax? /James Alm and Sally Wallace
  • A fresh look at the VAT / Kelly D. Edmiston and William F. Fox
  • The property tax in a new environment : lessons from tax reform efforts in transition economies / Joan Youngman and Jane Malme
  • Societal institutions and tax effort in developing countries / Richard M. Bird, Jorge Martinez-Vazquez, and Benno Torgler
  • Explaining tax reform / Walter Hettich and Stanley L. Winer
  • Implications of tax administration for tax design : a tentative assessment / Arindam Das-Gupta
  • The role of organizational design in the revenue strategies of developing countries : benchmarking with VAT performance / William McCarten
  • How to approach comprehensive tax reform : have the rules of the game changed? / Roy Bahl

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