书目详细信息
： Critical issues in taxation and development /
书目信息 机读格式(MARC)
| ISBN： | 9780262018975 (hbk. : alk. paper) |
|---|---|
| 编目源： | DLC DLC |
| 地理区域代码： | d------ |
| 题名： | Critical issues in taxation and development / edited by Clemens Fuest and George R. Zodrow. |
| 索书号： | F810.42/F955E |
| 载体形态： | vi, 243 pages : illustrations ; 24 cm |
| 书目附注： | Includes bibliographical references and index. |
| 格式化内容附注： | Series foreword -- Introduction / Clemens Fuest, George R. Zodrow -- Taxation and development again / Michael Keen -- Do companies view bribes as a tax? : evidence on the trade-off between -- Corporate taxes and corruption in the location of FDI / Timothy Goodspeed, Jorge Martinez-Vazquez, Li Zhang -- Do corruption and taxation affect corporate investment in developing countries? / Clemens Fuest, Giorgia Maffini, Nadine Riedel -- Investment treaties and hydrocarbon taxation in developing countries / Johannes Stroebel, Arthur van Benthem -- The effect of low corporate tax rate on payroll tax evasion / Boryana Madzharova -- International profit shifting and multinational firms in developing economies / Clemens Fuest, Shafik Hebous and Nadine Riedel -- Too low to be true : the use of minimum thresholds to fight tax evasion / Mirco Tonin -- Fiscal federalism and foreign transfers : does interjurisdictional competition increase foreign aid effectiveness? / Christian Lessmann, Gunther Markwardt -- Taxation and democracy in developing countries / Paola Profeta, Riccardo Puglisi, Simona Scabrosetti -- Contributors -- Bibliographical references -- Index. |