- 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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- About this book
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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
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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)
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Taxation and Development: Overview
Pages 3-14
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Australia’s Hybrid International Tax System: Limited Focus on Tax and Development
Pages 17-41
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Recent Trends in Belgium’s International Tax Policy
Pages 43-76
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Income Taxation in Brazil: A Comparative Law Approach
Pages 77-93
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Taxation and Development in Croatia
Pages 95-105
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Table of contents (20 chapters)
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Bibliographic Information
- Bibliographic Information
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- Book Title
- Taxation and Development - A Comparative Study
- Editors
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- 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
- Softcover ISBN
- 978-3-319-82512-0
- Series ISSN
- 2214-6881
- Edition Number
- 1
- Number of Pages
- XVI, 377
- Number of Illustrations
- 4 b/w illustrations
- Topics
