Critical Issues in Taxation and Development - 9780262018975

Many developing countries find it difficult to raise the revenue required to providesuch basic public services as education, health care, and infrastructure. Complicating the policychallenges of taxation in developing countries are issues that most developed countries do not face,including widespread corruption, tax evasion and tax avoidance, and ineffective politicalstructures. In this volume, experts investigate crucial challenges confronted by developingcountries in raising revenue. After a comprehensive and insightful overview, each chapter usesmodern empirical methods to study a single critical issue essential to understanding the effects oftaxes on development. Topics addressed include the effect of taxation on foreign direct investment;forms of corruption, tax evasion, and tax avoidance that are specific to developing countries; andissues related to political structure, including the negative effects of fiscal decentralization onthe effectiveness of developmental aid and the relationship between democracy and taxation in Asian,Latin American, and European Union countries that have recently experienced both political andeconomic transitions.

Contributors:Clemens Fuest, TimothyGoodspeed, Shafik Hebous, Michael Keen, Christian Lessmann, Boryana Madzharova, Giorgia Maffini,Gunther Markwardt, Jorge Martinez-Vazquez, Paola Profeta, Riccardo Puglisi, Nadine Riedel, SimonaScabrosetti, Johannes Stroebel, Mirco Tonin, Arthur van Benthem, Li Zhang, George Zodrow