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Taxing the hard-to-tax : lessons from theory and practice.
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 individu...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley, U.K. :
Emerald,
2005.
|
| Colección: | Contributions to economic analysis ;
268. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Presumptive taxation of the hard-to- / Victor Thuronyi
- 'Sizing' the problem of the hard-to-tax / Friedrich Schneiderb
- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Sally Wallace
- Discussant comment / William Randolph
- Mapping the US tax compliance continuum / Chin-Chin Ho
- Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax / Dmitri Romanov
- Discussant comment / Mark Rider
- Sales taxation in a global economy / Matthew N. Murray
- Taxing agriculture in a developing country : a possible approach / Indira Rajaraman
- Discussant comment / Kelly Edmiston
- Creating a favorable tax environment for small business / Michael Engelschalk
- Taxing the urban unrecorded economy in sub-saharan Africa / Gerard Chambas
- Introduction to the volume / Sally Wallace
- Discussant comment / Milka Casanegra
- Reaching the hardest to tax : consequences and possibilities / Roy Bahl
- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt
- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt
- Discussant comment / Laura Sour.