Tax, law and development /
edited by Yariv Brauner, Miranda Stewart.
- Cheltenham, UK : Edward Elgar, 2013.
- xvi, 393 pages ; 24 cm.
Includes bibliographical references (p. 345-375) and index.
Tax, law and development / The future of tax incentives for developing countries / The tragic choices of tax policy in a globalized economy / Economic development and the role of tax in Southern Africa : the South African headquarter company structure / Tax sparing : a reconsideration of the reconsideration / Is this a pipe? : Validity of a tax reform for a developing country / The place of law in the evolution of Chinese fiscal federalism / The globalization of tax expenditure reporting : transplanting transparency in India and the Global South / Internation equity and human development / The role of developed world tax incentives in microfinance / Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relation with developing countries / Tax activists and the global movement for development through transparency / Global tax information networks : legitimacy in a global administrative state / Stephen E. Shay -- Yariv Brauner and Miranda Stewart -- Yariv Brauner -- Tsilly Dagan -- Tracy Gutuza -- Luis Eduardo Schoueri -- Ana Paula Dourado -- Wei Cui -- Lisa Philipps -- Anthony C. Infanti -- Charlene D. Luke -- Pasquale Pistone -- Allison Christians -- Miranda Stewart. Foreward / Introduction.