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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...

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Други автори: Alm, James., Martinez-Vazquez, Jorge., Wallace, Sally.
Формат: Електронна книга
Език: English
Публикувано: Amsterdam ; Oxford : Elsevier, 2004.
Серия: Contributions to economic analysis ; v. 268.
Предмети:
Онлайн достъп: http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=199308
Подобни документи: Print version:: Taxing the hard-to-tax.
Резюме: 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.
Физически характеристики: 1 online resource (xvi, 359 pages) : illustrations, maps.
Библиография: Includes bibliographical references and index.
ISBN: 9780080547619
0080547613
9781849508285
1849508283