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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 human economic development.
More Information
Critical Acclaim
Contributors
Contents
More Information
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 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. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development.
Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.
Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development.
Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.
Critical Acclaim
‘On opening this volume, one is immediately struck by the impressive cast of contributors from six continents, as well as the inherent and contemporary interest of the interlinked topics covered.’
– Dominic De Cogan and Philip Miles, The Cambridge Law Journal
‘Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.’
– Michael J. Wasylenko, Syracuse University, US
‘There is an important need for independent academic scholarship like that in this volume that takes into account the differing perspectives of developing countries and does not look for “one size fits all” theories or prescriptions. . . The diverse group of legal scholars from six continents who have contributed to this volume critically address issues from perspectives not restricted to traditional tax policy conceptions and paradigms. As a result, this volume is rich with insights on new and old issues at the intersection of tax, law and development.’
– From the foreword by Stephen E. Shay, Harvard Law School, US
– Dominic De Cogan and Philip Miles, The Cambridge Law Journal
‘Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.’
– Michael J. Wasylenko, Syracuse University, US
‘There is an important need for independent academic scholarship like that in this volume that takes into account the differing perspectives of developing countries and does not look for “one size fits all” theories or prescriptions. . . The diverse group of legal scholars from six continents who have contributed to this volume critically address issues from perspectives not restricted to traditional tax policy conceptions and paradigms. As a result, this volume is rich with insights on new and old issues at the intersection of tax, law and development.’
– From the foreword by Stephen E. Shay, Harvard Law School, US
Contributors
Contributors: Y. Brauner, A. Christians, T. Dagan, A.P. Dourado, T. Gutuza, A.C. Infanti, C.D. Luke, L. Philipps, P. Pistone, L.E. Schoueri, M. Stewart, C. Wei
Contents
Contents:
Foreword
Stephen E. Shay
PART I: INTRODUCTION: TAX REFORM AND FINANCING FOR DEVELOPMENT
1. Introduction: Tax, Law and Development
Yariv Brauner and Miranda Stewart
PART II: TAX COMPETITION AND TRAGIC CHOICES
2. The Future of Tax Incentives for Developing Countries
Yariv Brauner
3. The Tragic Choices of Tax Policy in a Globalized Economy
Tsilly Dagan
4. Economic Development and the Role of Tax in Southern Africa: The South African Headquarter Company Structure
Tracy Gutuza
5. Tax Sparing: A Reconsideration of the Reconsideration
Luís Eduardo Schoueri
PART III: IN SEARCH OF ‘SEARCHERS’ TO FIND UNIQUE SOLUTIONS TO COMMON TAX CHALLENGES
6. Is this a Pipe? Validity of a Tax Reform for a Developing Country
Ana Paula Dourado
7. The Place of Law in the Evolution of Chinese Fiscal Federalism
Wei Cui
8. The Globalization of Tax Expenditure Reporting: Transplanting Transparency in India and the Global South
Lisa Philipps
PART IV: TAX EQUITY, REDISTRIBUTION AND AID
9. Internation Equity and Human Development
Anthony C. Infanti
10. The Role of Developed World Tax Incentives in Microfinance
Charlene D. Luke
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 Countries
Pasquale Pistone
12. Tax Activists and the Global Movement for Development through Transparency
Allison Christians
13. Global Tax Information Networks: Legitimacy in a Global Administrative State
Miranda Stewart
Bibliography
Index
Foreword
Stephen E. Shay
PART I: INTRODUCTION: TAX REFORM AND FINANCING FOR DEVELOPMENT
1. Introduction: Tax, Law and Development
Yariv Brauner and Miranda Stewart
PART II: TAX COMPETITION AND TRAGIC CHOICES
2. The Future of Tax Incentives for Developing Countries
Yariv Brauner
3. The Tragic Choices of Tax Policy in a Globalized Economy
Tsilly Dagan
4. Economic Development and the Role of Tax in Southern Africa: The South African Headquarter Company Structure
Tracy Gutuza
5. Tax Sparing: A Reconsideration of the Reconsideration
Luís Eduardo Schoueri
PART III: IN SEARCH OF ‘SEARCHERS’ TO FIND UNIQUE SOLUTIONS TO COMMON TAX CHALLENGES
6. Is this a Pipe? Validity of a Tax Reform for a Developing Country
Ana Paula Dourado
7. The Place of Law in the Evolution of Chinese Fiscal Federalism
Wei Cui
8. The Globalization of Tax Expenditure Reporting: Transplanting Transparency in India and the Global South
Lisa Philipps
PART IV: TAX EQUITY, REDISTRIBUTION AND AID
9. Internation Equity and Human Development
Anthony C. Infanti
10. The Role of Developed World Tax Incentives in Microfinance
Charlene D. Luke
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 Countries
Pasquale Pistone
12. Tax Activists and the Global Movement for Development through Transparency
Allison Christians
13. Global Tax Information Networks: Legitimacy in a Global Administrative State
Miranda Stewart
Bibliography
Index
