Taxation and development : a comparative study
著者
書誌事項
Taxation and development : a comparative study
(Ius comparatum : global studies in comparative law, v. 21)
Springer, c2017
大学図書館所蔵 全7件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references
内容説明・目次
内容説明
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country's tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela.
The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
目次
- Preface.- Introduction.- I. General Report.- Taxation and Development - Overview
- Karen Brown.- II. National Reports.- Australia's Hybrid International System: Limited Focus on Tax and Development
- Miranda Stewart.- Recent Trends In Belgium's International Tax Policy (In French)
- Edoardo Traversa and Gaetan Zeyen - Translated to Englush by Karen B. Brown.- Income Taxation in Brazil - A Comparative Law Approach
- Misabel Abreu Machado Derzi, Andre Mendes Moreira and Fernando Daniel de Moura Fonseca.- Taxation and Development In Croatia
- Natasa Zunic Kovacevic.- Tax Law Components to Provide Incentives for Investment
- Michal Radvan and Dana Sramkova.- Structural and Temporary Tax Mechanisms to Promote Economic Growth and Development in France
- Thomas Dubut.- Transparency and Simplicity Support Investment in Hongkong
- Andrew Halkyard.- Current Issues In Cross Border Taxation and Inbound Investments in The State Of Israel
- Tamir Shanan, Sagit Leviner and Moran Harari.- How Italian Tax Policy Provides Incentives for Investment in Developing, Emerging, or Low-Income Countries
- Claudio Sacchetto.- Taxation and Development: Japan
- Yoshihiro Masui.- The Maldives - A Fledgling International Tax Jurisdiction
- Kevin Holmes.- Extensive Treaty Network and Unilateral Credits Support Foreign Investment: The Dutch Approach
- Raymon H.C. Luja.- Tax Incentives in the System of Direct Taxes in Poland
- Wlodzimierz Nykiel and Michal Wilk.- Overview of Income and Investment Taxation in Portugal
- Fernando Rocha Andrade.- Taxation and Development: The South African Position
- Craig West and Jennifer Roeleveld.- International Taxation: The Case of Uganda
- Jalia Kangave.- Britain Open for Business
- Rita Cunha.- Taxation and Development: The U.S. Perspective
- Tracy A. Kaye.- In Pursuit of A Modern Tax System to Accommodate Foreign Investment. Case Study: Venezuela
- Serviliano Abache Carvajal.- III. Questionnaire.
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