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[null,"1.","Record Nr.",null,"UNINA9910955327503321"]
[null,null,"Titolo",null,"Critical issues in taxation and development / / edited by Clemens Fuest and George R. Zodrow"]
[null,null,"Pubbl/distr/stampa",null,"Cambridge, MA, : MIT Press, 2013"]
[null,null,"ISBN",null,"9780262314190"]
[{"$nulls":4},"0262314193"]
[{"$nulls":4},"9781299470156"]
[{"$nulls":4},"1299470157"]
[{"$nulls":4},"9780262314183"]
[{"$nulls":4},"0262314185"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (253 p.)"]
[null,null,"Collana",null,"CESifo seminar series"]
[null,null,"Disciplina",null,"336.2009172/4"]
[null,null,"Soggetti",null,"Taxation - Developing countries"]
[{"$nulls":4},"Tax evasion - Developing countries"]
[{"$nulls":4},"Economic development - Developing countries"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Contents; Series Foreword; I; 1 Introduction; 2 Taxation and Development-Again; II; 3 Do Companies View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI; 4 Do Corruption and Taxation Affect Corporate Investment in Developing Countries?; 5 Investment Treaties and Hydrocarbon Taxation in Developing Countries; III; 6 The Effect of a Low Corporate Tax Rate on Payroll Tax Evasion; 7 International Profit Shifting and Multinational Firms in Developing Countries; 8 Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion; IV"]
[{"$nulls":4},"9 Fiscal Federalism and Foreign Transfers: Does Interjurisdictional Competition Increase the Effectiveness of Foreign Aid?10 Taxation and Democracy in Developing Countries; Contributors; Index"]
[null,null,null,"Sommario/riassunto","Experts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures."]