TY  - BOOK
AU  - Brauner,Yariv
AU  - Stewart,Miranda
TI  - Tax, law and development
SN  - 9780857930019 (hbk. : alk. paper)
PY  - 2013///
CY  - Cheltenham, UK
PB  - Edward Elgar
KW  - Taxation
KW  - Law and legislation
KW  - Developing countries
KW  - Intergovernmental tax relations
KW  - International economic relations
KW  - Law and globalization
N1  - Includes bibliographical references (p. 345-375) and index; Foreward; Stephen E. Shay --; Introduction; Tax, law and development; Yariv Brauner and Miranda Stewart --; The future of tax incentives for developing countries; Yariv Brauner --; The tragic choices of tax policy in a globalized economy; Tsilly Dagan --; Economic development and the role of tax in Southern Africa : the South African headquarter company structure; Tracy Gutuza --; Tax sparing : a reconsideration of the reconsideration; Luis Eduardo Schoueri --; Is this a pipe? : Validity of a tax reform for a developing country; Ana Paula Dourado --; The place of law in the evolution of Chinese fiscal federalism; Wei Cui --; The globalization of tax expenditure reporting : transplanting transparency in India and the Global South; Lisa Philipps --; Internation equity and human development; Anthony C. Infanti --; The role of developed world tax incentives in microfinance; Charlene D. Luke --; Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relation with developing countries; Pasquale Pistone --; Tax activists and the global movement for development through transparency; Allison Christians --; Global tax information networks : legitimacy in a global administrative state; Miranda Stewart
ER  -