The challenges of tax reform in a global economy /
edited by James Alm, Jorge Martinez-Vazquez, and Mark Rider.
- New York, NY : Springer, 2006.
- x, 474 p. : ill. ; 24 cm.
"These essays were presented at a conference held in Atlanta in May 2004, and sponsored by the Andrew Young School of Policy Studies at Georgia State University"--P. [3]
Includes bibliographical references and index.
Thinking about tax reform in the emerging global economy / James Alm, Jorge Martinez-Vazquez, and Mark Rider -- Taxation and income distribution : myth and realities / Arnold C. Harberger -- Trade-offs between targeting and simplicity : lessons from the U.S. and British experiences with refundable tax credits / Janet Holtzblatt -- Transfer pricing and tax havens : mending the revenue nets of developing and transition countries / Charles E. McLure, Jr. -- Taxation and FDI in developing and developed countries / Timothy Goodspeed -- The changing structure of tax policies for foreign direct investment in developing countries / Jack M. Mintz -- International tax competition and tax incentives in developing countries / Elisabeth Gugl and George R. Zodrow -- Tax competition with and without preferential treatment of a highly-mobile tax base / John Douglas Wilson -- Can developing countries impose an individual income tax? /James Alm and Sally Wallace -- A fresh look at the VAT / Kelly D. Edmiston and William F. Fox -- The property tax in a new environment : lessons from tax reform efforts in transition economies / Joan Youngman and Jane Malme -- Societal institutions and tax effort in developing countries / Richard M. Bird, Jorge Martinez-Vazquez, and Benno Torgler -- Explaining tax reform / Walter Hettich and Stanley L. Winer -- Implications of tax administration for tax design : a tentative assessment / Arindam Das-Gupta -- The role of organizational design in the revenue strategies of developing countries : benchmarking with VAT performance / William McCarten -- How to approach comprehensive tax reform : have the rules of the game changed? / Roy Bahl.
0387299122
Corporations--Taxation International business enterprises--Taxation Globalization--Economic aspects