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Taxing the hard-to-tax : lessons from theory and practice

Author: James Alm; Jorge Martinez-Vazquez; Sally Wallace
Publisher: Amsterdam ; Oxford : Elsevier, 2004.
Series: Contributions to economic analysis, 268.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:

In the developed and developing world, taxing certain kinds of activities, sectors or individuals - the so-called "hard-to-tax" - is a challenge for governments. This volume's goal is to take a hard,  Read more...

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Document Type: Book
All Authors / Contributors: James Alm; Jorge Martinez-Vazquez; Sally Wallace
ISBN: 0444516778 9780444516770
OCLC Number: 56695902
Description: xvi, 359 pages : illustrations, maps ; 24 cm.
Contents: 'Sizing' the problem of the hard-to-tax / James Alm, Jorge Martinez-Vazquez and Friedrich Schneider --
Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt ; Discussant comment / Laura Sour --
Presumptive taxation of the hard-to-tax / Victor Thuronyi --
Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Richard M. Bird and Sally Wallace ; Discussant comment / William Randolph --
Mapping the US tax compliance continuum / Brian Erard and Chin-Chin Ho --
Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax / Dmitri Romanov ; Discussant comment / Mark Rider --
Sales taxation in a global economy / William F. Fox and Matthew N. Murray --
Taxing agriculture in a developing country : a possible approach / Indira Rajaraman ; Discussant comment / Kelly Edmiston --
Creating a favorable tax environment for small business / Michael Engelschalk --
Taxing the urban unrecorded economy in sub-Saharan Africa / Catherine Araujo-Bonjean and Gérard Chambas ; Discussant comment / Milka Casanegra --
Reaching the hardest to tax : consequences and possibilities / Roy Bahl.
Series Title: Contributions to economic analysis, 268.
Responsibility: edited by James Alm, Jorge Martinez-Vazquez, Sally Wallace.

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