Description
Book SynopsisComprising 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.
Trade Review'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
'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
'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
Table of ContentsContents: 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
