Critical issues in taxation and development / edited by Clemens Fuest and George R. Zodrow.

Other author Fuest, Clemens, 1968-
Other author Zodrow, George R.
Format Electronic
Publication InfoCambridge, MA : MIT Press, [2013]
Descriptionvi, 243 pages : Illustrations ; 25 cm.
Supplemental ContentFull text available from Ebook Central - Academic Complete
Subjects
Taxation--Developing countries.
Tax evasion--Developing countries.
Economic development--Developing countries.

SeriesCESifo seminar eries
Contents Series foreword -- Introduction / Clemens Fuest, George R. Zodrow -- Taxation and development again / Michael Keen -- Do companies view bribes as a tax? : evidence on the trade-off between -- Corporate taxes and corruption in the location of FDI / Timothy Goodspeed, Jorge Martinez-Vazquez, Li Zhang -- Do corruption and taxation affect corporate investment in developing countries? / Clemens Fuest, Giorgia Maffini, Nadine Riedel -- Investment treaties and hydrocarbon taxation in developing countries / Johannes Stroebel, Arthur van Benthem -- The effect of low corporate tax rate on payroll tax evasion / Boryana Madzharova -- International profit shifting and multinational firms in developing economies / Clemens Fuest, Shafik Hebous and Nadine Riedel -- Too low to be true : the use of minimum thresholds to fight tax evasion / Mirco Tonin -- Fiscal federalism and foreign transfers : does interjurisdictional competition increase foreign aid effectiveness? / Christian Lessmann, Gunther Markwardt -- Taxation and democracy in developing countries / Paola Profeta, Riccardo Puglisi, Simona Scabrosetti -- Contributors -- Bibliographical references -- Index.
Bibliography noteIncludes bibliographical references and index.
Access restrictionAvailable only to authorized users.
Technical detailsMode of access: World Wide Web
Genre/formElectronic books.
LCCN 2012036427
ISBN9780262018975 (hbk. : alk. paper)