Skip to main content
SpringerLink
Log in

Taxation and Development - A Comparative Study

  • Book
  • © 2017

Overview

Editors:
  1. Karen B. Brown

    1. George Washington University Law Sc, Washington, USA

    View editor publications

    You can also search for this editor in PubMed   Google Scholar

  • 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 ?

Part of the book series: Ius Comparatum - Global Studies in Comparative Law (GSCL, volume 21)

This is a preview of subscription content, log in via an institution to check access.

Access this book

Log in via an institution
eBook USD 139.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 179.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 179.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

Licence this eBook for your library

Institutional subscriptions

Table of contents (20 chapters)

  1. Front Matter

    Pages i-xvi
    Download chapter PDF

  2. General Report

    1. Front Matter

      Pages 1-1
      Download chapter PDF

    2. Taxation and Development: Overview

      • Karen B. Brown
      Pages 3-14

  3. National Reports

    1. Front Matter

      Pages 15-15
      Download chapter 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
Back to top

Keywords

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.

Editors and Affiliations

  • George Washington University Law Sc, Washington, USA

    Karen B. Brown

About the editor

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

Bibliographic Information

Publish with us

Policies and ethics

Back to top

Search

Navigation