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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Taxing the Hard-To-Tax: Lessons from Theory and Practice

Taxing the Hard-To-Tax: Lessons from Theory and Practice

Alm, James Robert
Martinez-Vazquez, Jorge
Wallace, S.

Hardcover

Series: Contributions to Economic Analysis, Book 268

AccountingInvesting & FinanceGeneral Mathematics

ISBN10: 0444516778
ISBN13: 9780444516770
Publisher: Emerald Pub Ltd
Published: Jan 19 2005
Pages: 376
Weight: 1.54
Height: 0.77 Width: 6.40 Depth: 9.24
Language: English
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 as some empirical work on measuring the hard-to-tax. However, the lessons from all of this work have been very unevenly disseminated, and there are clearly many unresolved issues. With the steady advance of such things as globalization, internet commerce, and tax shelters, the issues in taxing the hard-to-tax will become even more pressing.

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