| Title:
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TAXING THE HARD-TO-TAX
LESSONS FROM THEORY AND PRACTICE |
| By: |
James Robert Alm (Editor), Jorge Martinez-Vazquez (Editor), S. Wallace (Editor) |
| Format: |
Electronic book text |
| List price:
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£75.99 |
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| ISBN 10: |
1849508283 |
| ISBN 13: |
9781849508285 |
| Publisher: |
EMERALD PUBLISHING LIMITED |
| Pub. date: |
19 January, 2005 |
| Edition: |
New ed. |
| Series: |
Contributions to Economic Analysis 268 |
| Pages: |
376 |
| Description: |
In the developed and developing world, taxing certain kinds of activities, sectors or individuals - the so-called "hard-to-tax" - is a challenge for governments. This volume's goal is to take a hard, objective look at the different aspects of taxing the hard-to-tax, as well as at a variety of approaches that have been employed around the world. |
| Synopsis: |
The goal of this edited volume is to take a hard, objective look at the many different aspects of taxing the hard-to-tax, as well as the many different approaches that have been employed around the world. In the developed and developing world, taxing certain kinds of activities, sectors, or individuals - the so-called "hard-to-tax" - is a challenge for governments. In the past, the practical side of this issue has received some attention, mainly from those working in the trenches of tax administration. There has also been some analytical work on such things as "presumptive" taxation, as well as some empirical work on measuring the hard-to-tax. However, the lessons from all of this work have been very unevenly disseminated, and there are clearly many unresolved issues. With the steady advance of such things as globalization, internet commerce, and tax shelters, the issues in taxing the hard-to-tax will become even more pressing. |
| Publication: |
UK |
| Imprint: |
Emerald Group Publishing Limited |
| Returns: |
Non-returnable |