LEADER 02827nam 2200649Ia 450 001 9910817240603321 005 20240416220300.0 010 $a0-262-31419-3 010 $a1-299-47015-7 010 $a0-262-31418-5 035 $a(CKB)2550000001019617 035 $a(EBL)3339611 035 $a(SSID)ssj0000860135 035 $a(PQKBManifestationID)11479293 035 $a(PQKBTitleCode)TC0000860135 035 $a(PQKBWorkID)10884003 035 $a(PQKB)11733943 035 $a(MiAaPQ)EBC3339611 035 $a(Au-PeEL)EBL3339611 035 $a(CaPaEBR)ebr10686955 035 $a(CaONFJC)MIL478265 035 $a(OCoLC)839821878 035 $a(EXLCZ)992550000001019617 100 $a20121010d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aCritical issues in taxation and development /$fedited by Clemens Fuest and George R. Zodrow 205 $a1st ed. 210 $aCambridge, MA $cMIT Press$d2013 215 $a1 online resource (253 p.) 225 1 $aCESifo seminar series 300 $aDescription based upon print version of record. 311 $a0-262-01897-7 320 $aIncludes bibliographical references and index. 327 $aContents; 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 327 $a9 Fiscal Federalism and Foreign Transfers: Does Interjurisdictional Competition Increase the Effectiveness of Foreign Aid?10 Taxation and Democracy in Developing Countries; Contributors; Index 330 $aExperts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures. 410 0$aCESifo seminar series. 606 $aTaxation$zDeveloping countries 606 $aTax evasion$zDeveloping countries 606 $aEconomic development$zDeveloping countries 615 0$aTaxation 615 0$aTax evasion 615 0$aEconomic development 676 $a336.2009172/4 701 $aFuest$b Clemens$f1968-$01176111 701 $aZodrow$b George R$0141244 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910817240603321 996 $aCritical issues in taxation and development$93966614 997 $aUNINA