© 2017

Taxation and Development - A Comparative Study

  • Karen B. Brown

Part of the Ius Comparatum - Global Studies in Comparative Law book series (GSCL, volume 21)

Table of contents

  1. Front Matter
    Pages i-xvi
  2. General Report

    1. Front Matter
      Pages 1-1
    2. Karen B. Brown
      Pages 3-14
  3. National Reports

    1. Front Matter
      Pages 15-15
    2. Edoardo Traversa, Gaëtan Zeyen
      Pages 43-76
    3. Misabel Abreu Machado Derzi, André Mendes Moreira, Fernando Daniel de Moura Fonseca
      Pages 77-93
    4. Nataša Žunić Kovačević
      Pages 95-105
    5. Michal Radvan, Dana Šramková
      Pages 107-122
    6. Tamir Shanan, Sagit Leviner, Moran Harari
      Pages 163-187
    7. Yoshihiro Masui
      Pages 205-213
    8. Włodzimierz Nykiel, Michał Wilk
      Pages 239-253
    9. Fernando Rocha Andrade
      Pages 255-262
    10. Craig West, Jennifer Roeleveld
      Pages 263-276
    11. Jalia Kangave
      Pages 277-284

About this book


This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela.

The volume memorializes the work of the General  Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.


Contrast between those with resources and those who lack them Critical economic development Declining worldwide productivity Developing world gains Diminished capacity of poorer nations Encourage residents of high-income to invest in business Global economy Importance of stability OECD enunciated international tax norms Proliferation of acts of terrorism Regions of poverty Security of populations Stagnant growth Support growth and development Unequal distribution of economic resources Unrest in poorer countries Worldwide income inequality

Editors and affiliations

  • Karen B. Brown
    • 1
  1. 1.George Washington University Law ScWashingtonUSA

About the editors

Karen B. Brown is the Donald Phillip Rothschild Research Professor of Law at the George Washington University Law School in Washington, D.C.

Bibliographic information

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