Research Catalog

Title

The challenges of tax reform in a global economy / edited by James Alm, Jorge Martinez-Vazquez, and Mark Rider.

Publication

New York, NY : Springer, c2006.

Supplementary Content

Publisher description

Items in the Library & Off-site

Details

Additional Authors

• Alm, James.
• Martinez-Vazquez, Jorge.
• Rider, Mark.

Description

x, 474 p. : ill.; 24 cm.

Subject

• Corporations > Taxation
• International business enterprises > Taxation
• Globalization > Economic aspects

Note

• "These essays were presented at a conference held in Atlanta in May 2004, and sponsored by the Andrew Young School of Policy Studies at Georgia State University"--P. [3].

Bibliography (note)

• Includes bibliographical references and index.

Contents

Thinking about tax reform in the emerging global economy / James Alm, Jorge Martinez-Vazquez, and Mark Rider -- Taxation and income distribution : myth and realities / Arnold C. Harberger -- Trade-offs between targeting and simplicity : lessons from the U.S. and British experiences with refundable tax credits / Janet Holtzblatt -- Transfer pricing and tax havens : mending the revenue nets of developing and transition countries / Charles E. McLure, Jr. -- Taxation and FDI in developing and developed countries / Timothy Goodspeed -- The changing structure of tax policies for foreign direct investment in developing countries / Jack M. Mintz -- International tax competition and tax incentives in developing countries / Elisabeth Gugl and George R. Zodrow -- Tax competition with and without preferential treatment of a highly-mobile tax base / John Douglas Wilson -- Can developing countries impose an individual income tax? /James Alm and Sally Wallace -- A fresh look at the VAT / Kelly D. Edmiston and William F. Fox -- The property tax in a new environment : lessons from tax reform efforts in transition economies / Joan Youngman and Jane Malme -- Societal institutions and tax effort in developing countries / Richard M. Bird, Jorge Martinez-Vazquez, and Benno Torgler -- Explaining tax reform / Walter Hettich and Stanley L. Winer -- Implications of tax administration for tax design : a tentative assessment / Arindam Das-Gupta -- The role of organizational design in the revenue strategies of developing countries : benchmarking with VAT performance / William McCarten -- How to approach comprehensive tax reform : have the rules of the game changed? / Roy Bahl.

Call Number

JBE 07-128

ISBN

• 0387299122 (hardcover : alk. paper)
• 9780387299129 (hardcover : alk. paper)

LCCN

• 2005934721
• 9780387299129

OCLC

64401072

Title

The challenges of tax reform in a global economy / edited by James Alm, Jorge Martinez-Vazquez, and Mark Rider.

Imprint

New York, NY : Springer, c2006.

Bibliography

Includes bibliographical references and index.

Connect to:

Table of contents

Publisher description

Added Author

Alm, James.

Martinez-Vazquez, Jorge.

Rider, Mark.

Other Standard Identifier

9780387299129

Research Call Number

JBE 07-128