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...
| 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. |
Съдържание:
- 'Sizing' the problem of the hard-to-tax / James Alm, Jorge Martinez-Vazquez and Friedrich Schneider
- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt ; Discussant comment / Laura Sour
- Presumptive taxation of the hard-to-tax / Victor Thuronyi
- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Richard M. Bird and Sally Wallace ; Discussant comment / William Randolph
- Mapping the US tax compliance continuum / Brian Erard and 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 / William F. Fox and 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 / Catherine Araujo-Bonjean and Gerard Chambas ; Discussant comment / Milka Casanegra
- Reaching the hardest to tax : consequences and possibilities / Roy Bahl.