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- DescriptionThe 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 as some empirical work on measuring the hard-to-tax. However, the lessons from all of this work have been very unevenly disseminated, and there are clearly many unresolved issues. With the steady advance of such things as globalization, internet commerce, and tax shelters, the issues in taxing the hard-to-tax will become even more pressing.
- Author BiographyJorge Martinez-Vazquez is Professor of Economics and Director of the International Studies Program at the Andrew Young School of Policy Studies at Georgia State University, USA. He has published numerous books and journal articles on fiscal management, fiscal decentralization, tax policy and administration, and public expenditure. He has directed, managed and served as a senior economist on policy reform projects in over 40 countries around the world.
- PublisherEmerald Group Publishing Limited
- Date of Publication19/01/2005
- SubjectFinance & Accounting
- Series TitleContributions to Economic Analysis
- Series Part/Volume Numberv. 268
- Place of PublicationKidlington
- Country of PublicationUnited Kingdom
- ImprintElsevier Science Ltd
- Content Noteblack & white illustrations
- Weight704 g
- Width156 mm
- Height234 mm
- Spine22 mm
- Edited byJames Robert Alm,Jorge Martinez-Vazquez,S. Wallace
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