Taxation and development, a comparative study / Karen B. Brown, editor.
Brown, Karen B., 1954- editor.
2017
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Title
Taxation and development, a comparative study / Karen B. Brown, editor.
Published
Cham, Switzerland : Springer, [2017]
Call Number
INTERNET
ISBN
9783319421575 (electronic bk.)
3319421573 (electronic bk.)
9783319421551
3319421557
DOI
https://doi.org/10.1007/978-3-319-42157-5
Description
1 online resource.
Other Standard Identifiers
10.1007/978-3-319-42157-5 doi
System Control No.
(OCoLC)969638311
Summary
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country's tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
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Print version record.
Series
Ius comparatum ; v. 21.
Available in Other Form
Print version: Brown, Karen B. Taxation and Development - A Comparative Study. Cham : Springer International Publishing, ©2017 9783319421551
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Brown, Karen B., 1954- editor.
Taxation and development : overview / Karen B. Brown
Australia's hybrid international tax system : limited focus on tax and development / Miranda Stewart
Recent trends in Belgium's international tax policy / Edoardo Traversa and Gaetan Zeyen
Income taxation in Brazil : a comparative law approach / Misabel Abreu Machado Derzi, Andre Mendes Moreiera, and Fernando Daniel de Moura Fonseca
Taxation and development in Croatia / Natasa Zunic Kovacevic
Tax law components to provide incentives for investment / Michael Radvan and Dana Sramkova
Structural and temporary tax mechanisms to promote economic growth and development in France / Thomas Dubut
Transparency and simplicity support investment in Hong Kong / Andrew Halkyard
Current issues in cross border taxation and investment in the state of Israel / Tamir Shanan, Sagit Leviner, and Moran Harari
How Italian tax policy provides incentives for investment in developing, emerging, or low-income countries / Claudio Sacchetto
Taxation and development : Japan / Yoshihiro Masui
The Maldives : a fledgling international tax jurisdiction / Kevin Holmes
Extensive treaty network and unilateral credits support foreign investment : the Dutch approach / Raymond H.C. Luja
Tax incentives in the system of direct taxes in Poland / Wlodzimierz Nykiel and Michal Wilk
Overview of income and investment taxation in Portugal / Fernando Rocha Andrade
Taxation and development : the South African position / Craig West and Jennifer Roeleveld
International taxation : the case of Uganda / Jalia Kangave
Britain open for business / Rita Cunha
Taxation and development : the U.S. perspective / Tracy Kaye
In pursuit of a modern tax system to accomodate foreign investment. Case study : Venezuela / Serviliano Abache Carvajal.

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