Coverart for item
The Resource Taxing the hard-to-tax : lessons from theory and practice, edited by James Alm, Jorge Martinez-Vazquez, Sally Wallace, (electronic resource)

Taxing the hard-to-tax : lessons from theory and practice, edited by James Alm, Jorge Martinez-Vazquez, Sally Wallace, (electronic resource)

Label
Taxing the hard-to-tax : lessons from theory and practice
Title
Taxing the hard-to-tax
Title remainder
lessons from theory and practice
Statement of responsibility
edited by James Alm, Jorge Martinez-Vazquez, Sally Wallace
Contributor
Subject
Language
eng
Summary
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
Member of
Dewey number
336.29
Illustrations
  • illustrations
  • maps
Index
index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Alm, James
  • Martinez-Vazquez, Jorge
  • Wallace, Sally
Series statement
Contributions to economic analysis
Series volume
v. 268
http://library.link/vocab/subjectName
  • Taxation
  • Tax evasion
  • Tax assessment
  • Tax collection
Target audience
specialized
Label
Taxing the hard-to-tax : lessons from theory and practice, edited by James Alm, Jorge Martinez-Vazquez, Sally Wallace, (electronic resource)
Instantiates
Publication
Antecedent source
unknown
Bibliography note
Includes bibliographical references and index
Color
multicolored
Contents
'Sizing' the problem of the hard-to-tax / James Alm, Jorge Martinez-Vazquez and Friedrich Schneider -- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt ; Discussant comment / Laura Sour -- Presumptive taxation of the hard-to-tax / Victor Thuronyi -- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Richard M. Bird and Sally Wallace ; Discussant comment / William Randolph -- Mapping the US tax compliance continuum / Brian Erard and 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 / William F. Fox and 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 / Catherine Araujo-Bonjean and Gérard Chambas ; Discussant comment / Milka Casanegra -- Reaching the hardest to tax : consequences and possibilities / Roy Bahl
Control code
ocn173418653
Dimensions
unknown
Extent
1 online resource (xvi, 359 pages)
File format
unknown
Form of item
online
Isbn
9781849508285
Level of compression
unknown
Note
eBooks on EBSCOhost
Other physical details
illustrations, maps
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)173418653
Label
Taxing the hard-to-tax : lessons from theory and practice, edited by James Alm, Jorge Martinez-Vazquez, Sally Wallace, (electronic resource)
Publication
Antecedent source
unknown
Bibliography note
Includes bibliographical references and index
Color
multicolored
Contents
'Sizing' the problem of the hard-to-tax / James Alm, Jorge Martinez-Vazquez and Friedrich Schneider -- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt ; Discussant comment / Laura Sour -- Presumptive taxation of the hard-to-tax / Victor Thuronyi -- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Richard M. Bird and Sally Wallace ; Discussant comment / William Randolph -- Mapping the US tax compliance continuum / Brian Erard and 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 / William F. Fox and 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 / Catherine Araujo-Bonjean and Gérard Chambas ; Discussant comment / Milka Casanegra -- Reaching the hardest to tax : consequences and possibilities / Roy Bahl
Control code
ocn173418653
Dimensions
unknown
Extent
1 online resource (xvi, 359 pages)
File format
unknown
Form of item
online
Isbn
9781849508285
Level of compression
unknown
Note
eBooks on EBSCOhost
Other physical details
illustrations, maps
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)173418653

Library Locations

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