02936nam 2200697Ia 450 991095532750332120200520144314.0978026231419002623141939781299470156129947015797802623141830262314185(CKB)2550000001019617(EBL)3339611(SSID)ssj0000860135(PQKBManifestationID)11479293(PQKBTitleCode)TC0000860135(PQKBWorkID)10884003(PQKB)11733943(Au-PeEL)EBL3339611(CaPaEBR)ebr10686955(CaONFJC)MIL478265(OCoLC)839821878(MiAaPQ)EBC3339611(EXLCZ)99255000000101961720121010d2013 uy 0engur|n|---|||||txtccrCritical issues in taxation and development /edited by Clemens Fuest and George R. Zodrow1st ed.Cambridge, MA MIT Press20131 online resource (253 p.)CESifo seminar seriesDescription based upon print version of record.9780262018975 0262018977 Includes bibliographical references and index.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; IV9 Fiscal Federalism and Foreign Transfers: Does Interjurisdictional Competition Increase the Effectiveness of Foreign Aid?10 Taxation and Democracy in Developing Countries; Contributors; IndexExperts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures.CESifo seminar series.TaxationDeveloping countriesTax evasionDeveloping countriesEconomic developmentDeveloping countriesTaxationTax evasionEconomic development336.2009172/4Fuest Clemens1968-1176111Zodrow George R141244MiAaPQMiAaPQMiAaPQBOOK9910955327503321Critical issues in taxation and development4331444UNINA