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Wednesday, April 24, 2013

Brauner & Stewart: Tax, Law and Development

TldTax, Law and Development (Yariv Brauner (Florida) & Miranda Stewart (Melbourne), eds.) (Edward Elgar  2013):

Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development.

Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development.

Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.

Foreword
Stephen E. Shay

PART I: INTRODUCTION: TAX REFORM AND FINANCING FOR DEVELOPMENT
1. Introduction: Tax, Law and Development
Yariv Brauner and Miranda Stewart

PART II: TAX COMPETITION AND TRAGIC CHOICES
2. The Future of Tax Incentives for Developing Countries
Yariv Brauner

3. The Tragic Choices of Tax Policy in a Globalized Economy
Tsilly Dagan

4. Economic Development and the Role of Tax in Southern Africa: The South African Headquarter Company Structure
Tracy Gutuza

5. Tax Sparing: A Reconsideration of the Reconsideration
Luís Eduardo Schoueri

PART III: IN SEARCH OF ‘SEARCHERS’ TO FIND UNIQUE SOLUTIONS TO COMMON TAX CHALLENGES
6. Is this a Pipe? Validity of a Tax Reform for a Developing Country
Ana Paula Dourado

7. The Place of Law in the Evolution of Chinese Fiscal Federalism
Wei Cui

8. The Globalization of Tax Expenditure Reporting: Transplanting Transparency in India and the Global South
Lisa Philipps

PART IV: TAX EQUITY, REDISTRIBUTION AND AID
9. Internation Equity and Human Development
Anthony C. Infanti

10. The Role of Developed World Tax Incentives in Microfinance
Charlene D. Luke

PART V: TAX COOPERATION
11. Geographical Boundaries of Tax Jurisdiction, Exclusive Allocation of Taxing Powers in Tax Treaties and Good Tax Governance in Relations with Developing Countries
Pasquale Pistone

12. Tax Activists and the Global Movement for Development through Transparency
Allison Christians

13. Global Tax Information Networks: Legitimacy in a Global Administrative State
Miranda Stewart

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