Taxation and Development - A Comparative Study

1. Front Matter

   Pages i-xvi

   PDF

2. General Report

   1. Front Matter

      Pages 1-1

      PDF

   2. Taxation and Development: Overview

      • Karen B. Brown

      Pages 3-14

3. National Reports

   1. Front Matter

      Pages 15-15

      PDF

   2. Australia’s Hybrid International Tax System: Limited Focus on Tax and Development

      • Miranda Stewart

      Pages 17-41

   3. Recent Trends in Belgium’s International Tax Policy

      • Edoardo Traversa, Gaëtan Zeyen

      Pages 43-76

   4. Income Taxation in Brazil: A Comparative Law Approach

      • Misabel Abreu Machado Derzi, André Mendes Moreira, Fernando Daniel de Moura Fonseca

      Pages 77-93

   5. Taxation and Development in Croatia

      • Nataša Žunić Kovačević

      Pages 95-105

   6. Tax Law Components to Provide Incentives for Investment

      • Michal Radvan, Dana Šramková

      Pages 107-122

   7. Structural and Temporary Tax Mechanisms to Promote Economic Growth and Development in France

      • Thomas Dubut

      Pages 123-155

   8. Transparency and Simplicity Support Investment in Hong Kong

      • Andrew Halkyard

      Pages 157-162

   9. Current Issues in Cross Border Taxation and Investment in the State of Israel

      • Tamir Shanan, Sagit Leviner, Moran Harari

      Pages 163-187

   10. How Italian Tax Policy Provides Incentives for Investment in Developing, Emerging, or Low-Income Countries

       • Claudio Sacchetto

       Pages 189-204

   11. Taxation and Development: Japan

       • Yoshihiro Masui

       Pages 205-213

   12. The Maldives: A Fledgling International Tax Jurisdiction

       • Kevin Holmes

       Pages 215-224

   13. Extensive Treaty Network and Unilateral Credits Support Foreign Investment: The Dutch Approach

       • Raymond H. C. Luja

       Pages 225-237

   14. Tax Incentives in the System of Direct Taxes in Poland

       • Włodzimierz Nykiel, Michał Wilk

       Pages 239-253

   15. Overview of Income and Investment Taxation in Portugal

       • Fernando Rocha Andrade

       Pages 255-262

   16. Taxation and Development: The South African Position

       • Craig West, Jennifer Roeleveld

       Pages 263-276

   17. International Taxation: The Case of Uganda

       • Jalia Kangave

       Pages 277-284

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 19^th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

• Contrast between those with resources and those who lack them
• Critical economic development
• Declining worldwide productivity
• Developing world gains
• Diminished capacity of poorer nations
• Encourage residents of high-income to invest in business
• Global economy
• Importance of stability
• OECD enunciated international tax norms
• Proliferation of acts of terrorism
• Regions of poverty
• Security of populations
• Stagnant growth
• Support growth and development
• Unequal distribution of economic resources
• Unrest in poorer countries
• Worldwide income inequality

• George Washington University Law Sc, Washington, USA

  Karen B. Brown

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

Policies and ethics