Taxation and development
Subtitle: the weakest link? : essays in honor of Roy Bahl
By: edited by Richard M. Bird Professor Emeritus of Economics, University of Toronto, Canada Jorge Martinez-Vazquez Regents Professor of Economics and Director, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, USA
Contributors: Bahl, Roy W., honouree
Series: Studies in fiscal federalism and state-local finance; Studies in fiscal federalism and state-local finance
Publisher: Edward Elgar
Published: 2014
Place of publication: Cheltenham, UK
Language: eng
Number of pages: 453
ISBN-13: 9781783474325
Subjects: Taxation; Economic development
Description: Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data. The contributors demonstrate the critical importance of considering tax issues within the specific context of each country, taking into account not only the level and structure of its economic development but also its history, regional location, and political institutions. Individual chapters cover a range of issues both past and present, and offer insightful recommendations for future research and policy implementation. While a great deal of work has been done on the subject in recent decades, this comprehensive book reveals just how much more we have to learn. Taxation and Development will be of great interest to scholars and researchers of economics in general and in particular, taxation, development and public sector economics.
Notes: Includes bibliographical references and index.
Table of contents: title: Part I. Taxation and development : surveying the terrain; title: part II. Key issues in tax policy; title: part III. Below the center : subnational taxation; title: part IV. Looking forward.