| Titre : | Taxing the hard-to-tax : lessons from theory and practice |
| Auteurs : | James Alm, Éditeur scientifique ; Jorge Martinez-Vazquez, Éditeur scientifique ; Sally Wallace, Éditeur scientifique |
| Type de document : | Ouvrages |
| Editeur : | Amsterdam : Elsevier, 2004 |
| Collection : | Contributions to economic analysis, ISSN 0573-8555, num. 268 |
| ISBN/ISSN/EAN : | 978-0-444-51677-0 |
| Format : | 1 vol. (XVI-359 p.) / ill. / 24 cm |
| Langues: | Anglais |
| Catégories : |
[Eurovoc] DROIT > droit pénal > infraction > délit économique > délit fiscal > fraude fiscale [Eurovoc] ÉCONOMIE > analyse économique [Eurovoc] ÉCONOMIE > situation économique > développement économique > pays en développement [Eurovoc] FINANCES > fiscalité [Eurovoc] FINANCES > fiscalité > fiscalité > collecte de l'impôt [Eurovoc] FINANCES > fiscalité > fiscalité > évasion fiscale |
| Résumé : | The goal of this edited volume is to take a hard, objective look at the many different aspects of taxing the hard-to-tax, as well as the many different approaches that have been employed around the world. In the developed and developing world, taxing certain kinds of activities, sectors, or individuals - the so-called "hard-to-tax" - is a challenge for governments. In the past, the practical side of this issue has received some attention, mainly from those working in the trenches of tax administration. There has also been some analytical work on such things as "presumptive" taxation, as well as some empirical work on measuring the hard-to-tax. However, the lessons from all of this work have been very unevenly disseminated, and there are clearly many unresolved issues. With the steady advance of such things as globalization, internet commerce, and tax shelters, the issues in taxing the hard-to-tax will become even more pressing. |
| Note de contenu : |
'Sizing' the problem of the hard-to-tax / James Alm, Jorge Martinez-Vazquez and Friedrich Schneider --
Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt ; Discussant comment / Laura Sour -- Presumptive taxation of the hard-to-tax / Victor Thuronyi -- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Richard M. Bird and Sally Wallace ; Discussant comment / William Randolph -- Mapping the US tax compliance continuum / Brian Erard and Chin-Chin Ho -- Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax / Dmitri Romanov ; Discussant comment / Mark Rider -- Sales taxation in a global economy / William F. Fox and Matthew N. Murray -- Taxing agriculture in a developing country : a possible approach / Indira Rajaraman ; Discussant comment / Kelly Edmiston -- Creating a favorable tax environment for small business / Michael Engelschalk -- Taxing the urban unrecorded economy in sub-Saharan Africa / Catherine Araujo-Bonjean and Gérard Chambas ; Discussant comment / Milka Casanegra -- Reaching the hardest to tax : consequences and possibilities / Roy Bahl. |
Exemplaires (1)
| Code-barres | Cote | Support | Localisation | Section | Disponibilité |
|---|---|---|---|---|---|
| 004427 | N 481 | Livre | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |
