Overview
- First book to examine the effect of the fundamental values of the world's major tax systems in accommodating incentives for economic growth and development in low-income nations
- Provides easy comparisons of the use of tax incentives to encourage cross-border investment of the major tax regimes
- Examines the ways in which principles adopted by higher income nations to protect their revenue bases has the effect of impairing ability of developing countries to sustain their own economies ?
Part of the book series: Ius Comparatum - Global Studies in Comparative Law (GSCL, volume 21)
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Table of contents (20 chapters)
Keywords
- 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
About this book
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.
Editors and Affiliations
About the editor
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
Book Title: Taxation and Development - A Comparative Study
Editors: Karen B. Brown
Series Title: Ius Comparatum - Global Studies in Comparative Law
DOI: https://doi.org/10.1007/978-3-319-42157-5
Publisher: Springer Cham
eBook Packages: Law and Criminology, Law and Criminology (R0)
Copyright Information: Springer International Publishing Switzerland 2017
Hardcover ISBN: 978-3-319-42155-1Published: 23 January 2017
Softcover ISBN: 978-3-319-82512-0Published: 15 July 2018
eBook ISBN: 978-3-319-42157-5Published: 16 January 2017
Series ISSN: 2214-6881
Series E-ISSN: 2214-689X
Edition Number: 1
Number of Pages: XVI, 377
Number of Illustrations: 4 b/w illustrations
Topics: Private International Law, International & Foreign Law, Comparative Law , Financial Law/Fiscal Law
Industry Sectors: Finance, Business & Banking, Law