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    ISBN: 9781783474332
    Language: English
    Pages: 1 Online-Ressource (ix, 453 pages) , diagrams
    Series Statement: Studies in fiscal federalism and state-local finance
    Series Statement: Edward Elgar E-Book Archive
    Series Statement: Studies in fiscal federalism and state-local finance series
    Parallel Title: Erscheint auch als Taxation and development
    DDC: 336.2
    RVK:
    Keywords: Besteuerungsprinzip ; Steuerpolitik ; Entwicklung ; Entwicklungsländer ; Economic development ; Taxation ; Electronic books ; Festschrift ; Internationales Steuerrecht
    Abstract: 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.
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