Taxation and Development - A Comparative Study
ISBN:
978-3-319-42155-1
Auflage:
1st ed. 2017
Verlag:
Springer International Publishing
Land des Verlags:
Schweiz
Erscheinungsdatum:
23.01.2017
Herausgeber:
Reihe:
Ius Comparatum - Global Studies in Comparative Law
Format:
Hardcover
Seitenanzahl:
377
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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.
Schlagwörter
Global economy
OECD enunciated international tax norms
Worldwide income inequality
Unrest in poorer countries
Unequal distribution of economic resources
Support growth and development
Stagnant growth
Security of populations
Regions of poverty
Proliferation of acts of terrorism
Importance of stability
Encourage residents of high-income to invest in business
Diminished capacity of poorer nations
Developing world gains
Declining worldwide productivity
Critical economic development
Contrast between those with resources and those who lack them
Biografische Anmerkung
Karen B. Brown is the Donald Phillip Rothschild Research Professor of Law at the George Washington University Law School in Washington, D.C.
