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

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...

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Bibliographic Details
Other Authors: Alm, James Robert., Martinez-Vazquez, Jorge.
Format: Electronic
Language: English
Published: Bingley, U.K. : Emerald, 2005.
Series: Contributions to economic analysis ; v. 268.
Subjects:
Mathematics > Mathematical Analysis.
Business & Economics > Money & Monetary Policy.
Taxation.
Monetary policy.
Mathematical analysis.
elektronické knihy
electronic books
ISBN: 9781849508285 (electronic bk.) :
Physical Description: 1 online resource (xvi, 359 p.).

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Table of contents

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020 |a 9781849508285 (electronic bk.) :  |c £67.95 ; €99.95 ; $106.95 
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245 0 0 |a Taxing the hard-to-tax  |h [electronic resource] :  |b lessons from theory and practice. 
260 |a Bingley, U.K. :  |b Emerald,  |c 2005. 
300 |a 1 online resource (xvi, 359 p.). 
490 1 |a Contributions to economic analysis,  |x 0573-8555 ;  |v v. 268 
505 0 |a 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. 
520 |a 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 individuals - the so-called hard-to-tax - is a challenge for governments. In the past, the practical side of this issue has received some attention, mainly from those working in the trenches of tax administration. There has also been some analytical work on such things as presumptive taxation, as well as some empirical work on measuring the hard-to-tax. However, the lessons from all of this work have been very unevenly disseminated, and there are clearly many unresolved issues. With the steady advance of such things as globalization, internet commerce, and tax shelters, the issues in taxing the hard-to-tax will become even more pressing. 
588 0 |a Print version record 
650 7 |a Mathematics  |x Mathematical Analysis.  |2 bisacsh 
650 7 |a Business & Economics  |x Money & Monetary Policy.  |2 bisacsh 
650 7 |a Taxation.  |2 bicssc 
650 0 |a Monetary policy. 
650 0 |a Mathematical analysis. 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
700 1 |a Alm, James Robert. 
700 1 |a Martinez-Vazquez, Jorge. 
776 1 |z 9780444516770 
830 0 |a Contributions to economic analysis ;  |v v. 268. 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1016/S0573-8555(2005)268  |y Full text 

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