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Title Tax, law and development [electronic resource] / edited by Yariv Brauner, Miranda Stewart.
Publication Info. Cheltenham, UK ; Northampton, MA : Edward Elgar, c2013.
Location Call No. Status Notes
 Libraries Electronic Books  ELECTRONIC BOOKS-DDA    AVAIL. ONLINE
Description 1 online resource.
Note Description based on print version record.
Bibliography Includes bibliographical references and index.
Contents Foreword / Stephen E. Shay -- Introduction. Tax, law and development / Yariv Brauner and Miranda Stewart -- The future of tax incentives for developing countries / Yariv Brauner -- The tragic choices of tax policy in a globalized economy / Tsilly Dagan -- Economic development and the role of tax in Southern Africa : the South African headquarter company structure / Tracy Gutuza -- Tax sparing : a reconsideration of the reconsideration / Luís Eduardo Schoueri -- Is this a pipe? : Validity of a tax reform for a developing country / Ana Paula Dourado -- The place of law in the evolution of Chinese fiscal federalism / Wei Cui -- The globalization of tax expenditure reporting : transplanting transparency in India and the Global South / Lisa Philipps -- Internation equity and human development / Anthony C. Infanti -- The role of developed world tax incentives in microfinance / Charlene D. Luke -- Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relation with developing countries / Pasquale Pistone -- Tax activists and the global movement for development through transparency / Allison Christians -- Global tax information networks : legitimacy in a global administrative state / Miranda Stewart.
Reproduction Electronic reproduction. Perth, W.A. Available via World Wide Web.
Note Description based on print version record.
Subject Taxation -- Law and legislation -- Developing countries.
Intergovernmental tax relations.
International economic relations.
Law and globalization.
Added Author Brauner, Yariv, 1969-
Stewart, Miranda, 1968-
Ebooks Corporation
Related To Original 9780857930019 085793001X
ISBN 0857930028 (electronic bk.)
9780857930026 (electronic bk.)
9780857930019 (hbk.)
085793001X (hbk.)
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