1.

Record Nr.

UNINA9910452681803321

Titolo

Critical issues in taxation and development [[electronic resource] /] / edited by Clemens Fuest and George R. Zodrow

Pubbl/distr/stampa

Cambridge, MA, : MIT Press, 2013

ISBN

0-262-31419-3

1-299-47015-7

0-262-31418-5

Descrizione fisica

1 online resource (253 p.)

Collana

CESifo seminar series

Altri autori (Persone)

FuestClemens <1968->

ZodrowGeorge R

Disciplina

336.2009172/4

Soggetti

Taxation - Developing countries

Tax evasion - Developing countries

Economic development - Developing countries

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Contents; Series Foreword; I; 1 Introduction; 2 Taxation and Development-Again; II; 3 Do Companies View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI; 4 Do Corruption and Taxation Affect Corporate Investment in Developing Countries?; 5 Investment Treaties and Hydrocarbon Taxation in Developing Countries; III; 6 The Effect of a Low Corporate Tax Rate on Payroll Tax Evasion; 7 International Profit Shifting and Multinational Firms in Developing Countries; 8 Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion; IV

9 Fiscal Federalism and Foreign Transfers: Does Interjurisdictional Competition Increase the Effectiveness of Foreign Aid?10 Taxation and Democracy in Developing Countries; Contributors; Index