Taxing the Hard-to-Tax : Lessons from Theory and Practice
J. Alm
Bok Engelsk 2005 · Electronic books.
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| Utgitt | Burlington : : Emerald Group Publishing Limited, , 2005.
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| Omfang | 1 online resource (375 p.)
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| Opplysninger | Description based upon print version of record.. - TAXING THE HARD-TO-TAX; Introduction to the Series; CONTENTS; LIST OF CONTRIBUTORS; The Landscape of the Hard-to-Tax; Introduction to the Volume; The Many Dimensions of the Hard-to-Tax; 'Sizing' the Problem of the Hard-to-Tax; Measuring Hard-to-Tax Income by Tax Compliance and National Accounts Information; Discussant Comment; Can - and Should - the Hard-to-Tax Be Taxed?; Presumptive Taxation of the Hard-to-Tax; Is it Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes; Discussant Comment; Reaching the Hard-to-Tax; Mapping the US Tax Compliance Continuum. - Costs and Benefits of Marginal Reallocation of Tax Agency Resources in Pursuing the Hard-to-TaxDiscussant Comment; Sector Experiences in the Taxation of the Hard-to-Tax; Sales Taxation in a Global Economy; Taxing Agriculture in a Developing Country: A Possible Approach; Discussant Comment; Country Experiences for the Taxation of the Hard-to-Tax; Creating a Favorable Tax Environment for Small Business; Taxing the Urban Unrecorded Economy in Sub-Saharan Africa; Discussant Comment; Strategies for Taxing the Hard-to-Tax in the 21 st Century. - Reaching the Hardest to Tax: Consequences and PossibilitiesSubject Index. - 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 we
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| Emner | Tax assessment.
Tax collection. Tax evasion. Taxation. Vis mer... Law, Politics & Government
Political Science Public Finance skatteunndragelse svart arbeid beskatning skattepolitikk offentlig økonomi skatter |
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| Dewey | |
| ISBN | 0444516778
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