Taxing the Hard-to-tax: Lessons from Theory and Practice: 268 (Contributions to Economic Analysis, 268) - Image 1

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Elsevier Taxing the Hard-to-tax: Lessons from Theory and Practice: 268 (Contributions to Economic Analysis, 268)

Name: Taxing the Hard-to-tax: Lessons from Theory and Practice: 268 (Contributions to Economic Analysis, 268)
Brand: Elsevier
Price: 97.99 GBP
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Description

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.

Product Specifications

Brand: Elsevier
Format: hardcover
ASIN: 0444516778
Category: Books > Subjects > Business, Finance & Law > Accounting
Domain: Amazon UK
Release Date: 19 January 2005
Listed Since: 19 February 2007

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Elsevier Taxing the Hard-to-tax: Lessons from Theory and Practice: 268 (Contributions to Economic Analysis, 268)

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