Read While You Wait - Get immediate ebook access, if available*, when you order a print book

Ius Comparatum - Global Studies in Comparative Law

Taxation and Development - A Comparative Study

Editors: Brown, Karen B. (Ed.)

Free Preview
  • 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 ​
see more benefits

Buy this book

eBook $139.00
price for USA in USD (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 $179.99
price for USA in USD
  • ISBN 978-3-319-42155-1
  • Free shipping for individuals worldwide
  • Immediate ebook access, if available*, with your print order
  • Usually dispatched within 3 to 5 business days.
Softcover $179.99
price for USA in USD
  • ISBN 978-3-319-82512-0
  • Free shipping for individuals worldwide
  • Immediate ebook access, if available*, with your print order
  • 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)

Table of contents (20 chapters)

Buy this book

eBook $139.00
price for USA in USD (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 $179.99
price for USA in USD
  • ISBN 978-3-319-42155-1
  • Free shipping for individuals worldwide
  • Immediate ebook access, if available*, with your print order
  • Usually dispatched within 3 to 5 business days.
Softcover $179.99
price for USA in USD
  • ISBN 978-3-319-82512-0
  • Free shipping for individuals worldwide
  • Immediate ebook access, if available*, with your print order
  • Usually dispatched within 3 to 5 business days.
Loading...

Recommended for you

Loading...

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
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

*immediately available upon purchase as print book shipments may be delayed due to the COVID-19 crisis. ebook access is temporary and does not include ownership of the ebook. Only valid for books with an ebook version. Springer Reference Works are not included.