000 02436nam a2200349 a 4500
001 9781783474332
003 UtOrBLW
005 20181122132925.0
006 m o d
007 cr un|||||||||
008 140828s2014 enk o 011 0 eng d
010 _a 2014938807
020 _a9781783474332 (e-book)
040 _aUtOrBLW
_cUtOrBLW
_dUtOrBLW
043 _ad------
050 4 _aHJ2351.7
_b.T39 2014
245 0 0 _aTaxation and development
_h[electronic resource] :
_bthe weakest link? : essays in honor of Roy Bahl /
_cedited by Richard M. Bird and Jorge Martinez-Vazquez.
260 _aCheltenham :
_bEdward Elgar Pub. Ltd.,
_c2014.
300 _a1 online resource (480 p.) ;
_ccm.
490 1 _aStudies in fiscal federalism and state-local finance series
500 _aIncludes index.
505 0 _apt. I. Taxation and development : surveying the terrain -- pt. II. Key issues in tax policy -- pt. III. Below the center : subnational taxation -- pt. IV. Looking forward.
520 _aTaxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data. The contributors demonstrate the critical importance of considering tax issues within the specific context of each country, taking into account not only the level and structure of its economic development but also its history, regional location, and political institutions. Individual chapters cover a range of issues both past and present, and offer insightful recommendations for future research and policy implementation. While a great deal of work has been done on the subject in recent decades, this comprehensive book reveals just how much more we have to learn. Taxation and Development will be of great interest to scholars and researchers of economics in general and in particular, taxation, development and public sector economics.
650 0 _aTaxation
_zDeveloping countries.
655 0 _aElectronic books.
700 1 _aBahl, Roy W.
700 1 _aBird, Richard M.
700 1 _aMartinez-Vazquez, Jorge.
710 2 _aEdward Elgar Publishing.
776 1 _z9781783474325 (hardback)
830 0 _aStudies in fiscal federalism and state-local finance.
856 4 0 _uhttp://www.elgaronline.com/view/9781783474325.xml
999 _c136868
_d136868