Taxation and Development: The Weakest Link?
Essays in Honor of Roy Bahl
Published on 26. September 2014
Book
Hardback
464 pages
978-1-78347-432-5 (ISBN)
Description
Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data.The contributors demonstrate the critical importance of considering tax issues within the specific context of each country, taking into account not only the level and structure of its economic development but also its history, regional location, and political institutions. Individual chapters cover a range of issues both past and present, and offer insightful recommendations for future research and policy implementation. While a great deal of work has been done on the subject in recent decades, this comprehensive book reveals just how much more we have to learn.
Taxation and Development will be of great interest to scholars and researchers of economics in general and in particular, taxation, development and public sector economics.
Contributors: R. Bahl, R.M. Bird, M.R. Cyan, A. Feltenstein, W.F. Fox, R. Kelly, L. Lopes, Y.N. Madhoo, J. Martinez-Vazquez, T. Matheson, C.E. McLure, Jr., M.N. Murray, S. Nath, V. Perry, J. Porras-Mendoza, P. Smoke, C. Veung, V. Vulovic, S. Wallace, E.M. Zolt
Taxation and Development will be of great interest to scholars and researchers of economics in general and in particular, taxation, development and public sector economics.
Contributors: R. Bahl, R.M. Bird, M.R. Cyan, A. Feltenstein, W.F. Fox, R. Kelly, L. Lopes, Y.N. Madhoo, J. Martinez-Vazquez, T. Matheson, C.E. McLure, Jr., M.N. Murray, S. Nath, V. Perry, J. Porras-Mendoza, P. Smoke, C. Veung, V. Vulovic, S. Wallace, E.M. Zolt
More details
Series
Language
English
Place of publication
Cheltenham
United Kingdom
Target group
Professional and scholarly
Dimensions
Height: 234 mm
Width: 156 mm
ISBN-13
978-1-78347-432-5 (9781783474325)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Persons
Edited by the late Richard M. Bird, formerly Professor Emeritus, Rotman School of Management and Senior Fellow, Institute on Municipal Finance and Governance, Munk School of Global Affairs, University of Toronto, Canada and Jorge Martinez-Vazquez, Emeritus Regents Professor of Economics and founding Director, Public Finance Research Cluster and International Center for Public Policy, Georgia State University, Atlanta, US
Content
Contents:
1. Sustainable Development Requires a Good Tax System
Jorge Martinez-Vazquez and Richard M. Bird
PART I: TAXATION AND DEVELOPMENT: SURVEYING THE TERRAIN
2. New Approaches to Measuring Tax Effort
Musharraf Rasool Cyan, Jorge Martinez-Vazquez and Violeta Vulovic
3. Modeling Tax Reform in Developing Countries
Andrew Feltenstein, Luciana Lopes, Janet Porras-Mendoza, and Sally Wallace
4. Foreign Advice and Tax Policy in Developing Countries
Richard M. Bird
PART II: KEY ISSUES IN TAX POLICY
5. Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries
Thornton Matheson, Victoria Perry, and Chandara Veung
6. Taxing the Small: Fostering Tax Compliance among Small Enterprises in Developing Countries
William F. Fox and Matthew N. Murray
7. Taxation and Inequality in the Americas: Changing the Fiscal Contract?
Richard M. Bird and Eric M. Zolt
8. Reforming Subsidies for Fossil Fuel Consumption: Killing Several Birds with One Stone
Charles E. McLure, Jr.
PART III: BELOW THE CENTER: SUBNATIONAL TAXATION
9. Why Theory and Practice are Different: The Gap between Principles and Reality in Subnational Revenue Systems
Paul Smoke
10. Implementing Sustainable Property Tax Reform in Developing Countries
Roy Kelly
11. Beneficiary Charges: The Cinderella of Subnational Finance
Yeti Nicha Madhoo and Shyam Nath
Part IV: LOOKING FORWARD
12. A Retropective on Taxation in Developing Countries: Will the Weakest Link be strengthened?
Roy Bahl
Index
1. Sustainable Development Requires a Good Tax System
Jorge Martinez-Vazquez and Richard M. Bird
PART I: TAXATION AND DEVELOPMENT: SURVEYING THE TERRAIN
2. New Approaches to Measuring Tax Effort
Musharraf Rasool Cyan, Jorge Martinez-Vazquez and Violeta Vulovic
3. Modeling Tax Reform in Developing Countries
Andrew Feltenstein, Luciana Lopes, Janet Porras-Mendoza, and Sally Wallace
4. Foreign Advice and Tax Policy in Developing Countries
Richard M. Bird
PART II: KEY ISSUES IN TAX POLICY
5. Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries
Thornton Matheson, Victoria Perry, and Chandara Veung
6. Taxing the Small: Fostering Tax Compliance among Small Enterprises in Developing Countries
William F. Fox and Matthew N. Murray
7. Taxation and Inequality in the Americas: Changing the Fiscal Contract?
Richard M. Bird and Eric M. Zolt
8. Reforming Subsidies for Fossil Fuel Consumption: Killing Several Birds with One Stone
Charles E. McLure, Jr.
PART III: BELOW THE CENTER: SUBNATIONAL TAXATION
9. Why Theory and Practice are Different: The Gap between Principles and Reality in Subnational Revenue Systems
Paul Smoke
10. Implementing Sustainable Property Tax Reform in Developing Countries
Roy Kelly
11. Beneficiary Charges: The Cinderella of Subnational Finance
Yeti Nicha Madhoo and Shyam Nath
Part IV: LOOKING FORWARD
12. A Retropective on Taxation in Developing Countries: Will the Weakest Link be strengthened?
Roy Bahl
Index