书目名称 | Taxation and Development - A Comparative Study |
编辑 | Karen B. Brown |
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概述 | 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 comparis |
丛书名称 | Ius Comparatum - Global Studies in Comparative Law |
图书封面 |  |
描述 | 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, Croat |
出版日期 | Book 2017 |
关键词 | Contrast between those with resources and those who lack them; Critical economic development; Declinin |
版次 | 1 |
doi | https://doi.org/10.1007/978-3-319-42157-5 |
isbn_softcover | 978-3-319-82512-0 |
isbn_ebook | 978-3-319-42157-5Series ISSN 2214-6881 Series E-ISSN 2214-689X |
issn_series | 2214-6881 |
copyright | Springer International Publishing Switzerland 2017 |