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

• Pubblicazione: Cambridge, MA, : MIT Press, 2013
• Descrizione fisica: 1 online resource (253 p.)
• Disciplina: 336.2009172/4
• Soggetto topico: Taxation - Developing countries; Tax evasion - Developing countries; Economic development - Developing countries
• Altri autori: FuestClemens <1968-> ZodrowGeorge R
• 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
• Titolo autorizzato: Critical issues in taxation and development
• ISBN: 0-262-31419-3; 1-299-47015-7; 0-262-31418-5
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910779561203321
• Lo trovi qui: Univ. Federico II
• Serie: CESifo seminar series.