By Yariv Brauner (ed.), Miranda Stewart (ed.)
Comprising unique essays written by means of most sensible criminal students, this cutting edge quantity is the main complete assortment thus far of self sufficient educational paintings exploring the connection among tax, legislations and improvement. members disguise various tax matters, drawing on fiscal, political, social, and institutional views to supply a complete view of ways tax legislation have an effect on and are stricken by human monetary development.
Hailing from around the globe, participants provide specialist perception into tax concerns in China, Brazil, South Africa, India, and different constructing international locations. Following an intensive exam of present coverage ways to tax difficulties in constructing international locations, the writers finish that new recommendations are wanted, and description a couple of groundbreaking rules and suggestions designed to mitigate some of the difficulties linked to tax legislation and monetary development.
Professors, scholars, and researchers with an curiosity in tax, legislation, improvement, and globalization will locate a lot to recognize during this severe and groundbreaking addition to the literature.
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Additional info for Taxation, Law and Development
A Critique of the “New Paradigm” and its Denouement’ (2010) 30 Virginia Tax Review 135. 25 Columns Design XML Ltd / Job: Brauner-Stewart_Tax_Law_and_Development / Division: 02-Ch /Pg. Position: 1 / Date: 18/1 JOBNAME: Brauner & Stewart PAGE: 4 SESS: 5 OUTPUT: Mon Jan 28 09:46:59 2013 26 Tax, law and development incentives, like all tax expenditures, result in lost revenue. Yet the traditional theory suggests that such loss is minor in comparison to the benefits because tax incentives result in investment that would not otherwise be made, and hence there is no significant net loss of revenue.
22 However, manifold studies of the reality of this relationship have produced, at best, mixed results that cast doubt on the validity of conventional wisdom in support of tax incentives. 1. What do we know about economic growth? The study of economic growth surged in the second half of the last century after the Second World War, yet it is still very much an evolving area of research, both theoretically and empirically. 25 Concern about this phenomenon triggered much of the interest in the economics of growth.
III. 18 The narrative proceeds as follows: at a rudimentary level, tax incentives should reduce the costs of cross-border investment and 13 Ibid. 1007. pdf. See also World Bank, Export Processing Zones (1992). 15 See Holland and Vann, supra note 3, at 1007. 16 Ibid. 1006–8. 17 This section further develops ideas presented first in Yariv Brauner, ‘A Framework for an Informed Study of the Realistic Role of Tax in a Development Agenda’ (2010) 42 University of British Columbia Law Review 275. , Easson, supra note 3; UNCTAD/DTCI, Incentives and Foreign Direct Investment, Current Studies, Series A, No.