Ius Comparatum - Global Studies in Comparative Law

Taxation and Development - A Comparative Study

Editors: Brown, Karen B. (Ed.)

  • First book to examine the effect of the fundamental values of the world's major tax systems in accommodating incentives for economic growth and development in low-income nations
  • Provides easy comparisons of the use of tax incentives to encourage cross-border investment of the major tax regimes  
  • Examines the ways in which principles adopted by higher income nations to protect their revenue bases has the effect of impairing ability of developing countries to sustain their own economies ​
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eBook 118,99 €
price for France (gross)
  • ISBN 978-3-319-42157-5
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 158,24 €
price for France (gross)
  • ISBN 978-3-319-42155-1
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela.

The volume memorializes the work of the General  Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

About the authors

Karen B. Brown is the Donald Phillip Rothschild Research Professor of Law at the George Washington University Law School in Washington, D.C.

Table of contents (20 chapters)

  • Taxation and Development: Overview

    Brown, Karen B.

    Pages 3-14

    Preview Buy Chapter 29,94 €
  • Australia’s Hybrid International Tax System: Limited Focus on Tax and Development

    Stewart, Miranda

    Pages 17-41

    Preview Buy Chapter 29,94 €
  • Recent Trends in Belgium’s International Tax Policy

    Traversa, Edoardo (et al.)

    Pages 43-76

    Preview Buy Chapter 29,94 €
  • Income Taxation in Brazil: A Comparative Law Approach

    Derzi, Misabel Abreu Machado (et al.)

    Pages 77-93

    Preview Buy Chapter 29,94 €
  • Taxation and Development in Croatia

    Kovačević, Nataša Žunić

    Pages 95-105

    Preview Buy Chapter 29,94 €

Buy this book

eBook 118,99 €
price for France (gross)
  • ISBN 978-3-319-42157-5
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 158,24 €
price for France (gross)
  • ISBN 978-3-319-42155-1
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Taxation and Development - A Comparative Study
Editors
  • Karen B. Brown
Series Title
Ius Comparatum - Global Studies in Comparative Law
Series Volume
21
Copyright
2017
Publisher
Springer International Publishing
Copyright Holder
Springer International Publishing Switzerland
eBook ISBN
978-3-319-42157-5
DOI
10.1007/978-3-319-42157-5
Hardcover ISBN
978-3-319-42155-1
Series ISSN
2214-6881
Edition Number
1
Number of Pages
XVI, 377
Number of Illustrations and Tables
4 b/w illustrations
Topics