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

• Other Authors: Alm, James Robert, Martinez-Vazquez, Jorge
• Format: eBook
• Language: English
• Published: Bingley, U.K. : Emerald, 2005.
• Series: Contributions to economic analysis ; v. 268.
• Subjects: Monetary policy.; Mathematical analysis.; elektronické knihy; electronic books
• ISBN: 9781849508285
• ISSN: 0573-8555 ;
• Physical Description: 1 online zdroj (xvi, 359 p.).

The goal of this edited volume is to take a hard, objective look at the many different aspects of taxing the hard-to-tax, as well as the many different approaches that have been employed around the world. In the developed and developing world, taxing certain kinds of activities, sectors, or individu...

Table of Contents:

• Presumptive taxation of the hard-to- / Victor Thuronyi
• 'Sizing' the problem of the hard-to-tax / Friedrich Schneiderb
• Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Sally Wallace
• Discussant comment / William Randolph
• Mapping the US tax compliance continuum / 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 / 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 / Gerard Chambas
• Introduction to the volume / Sally Wallace
• Discussant comment / Milka Casanegra
• Reaching the hardest to tax : consequences and possibilities / Roy Bahl
• Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt
• Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt
• Discussant comment / Laura Sour.