Jorge Martinez-Vazquez is Professor of Economics and Director of the International Studies Program at the Andrew Young School of Policy Studies at Georgia State University, USA. He has published numerous books and journal articles on fiscal management, fiscal decentralization, tax policy and administration, and public expenditure. He has directed, managed and served as a senior economist on policy reform projects in over 40 countries around the world.

• I. The landscape of the hard-to-tax (J. Alm, J. Martinez-Vazquez, S. Wallace).; II. The many dimensions of the hard-to-tax.; "sizing" the problem of the hard-to-tax (J. Alm, J. Martinez-Vazques, F. Schneider).; Measuring hard-to-tax income by tax compliance and national accounts information changes in the hard-to-tax over time (F. Vaillancourt). Discussion: Laura Sour; III. Can, and should, the hard-to-tax be taxed?; Presumptive taxation of the hard-to-tax (V. Thuronyi).; Is it really so hard to tax the hard-to-tax? The context and role of presumptive (R. Bird, S. Wallace). Discussion: William Randolph; IV. Reaching the hard-to-tax. Mapping the U.S. tax compliance continuum (B. Erard, C.-C. Ho). Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax (D. Romanov). Discussion: Mark Rider; V. Sector experiences in the taxation of the hard-to-tax. Sales taxation in a global economy (W. Fox, M. Murray). Tackling agriculture in a developing country: A possible approach (I. Rajaraman). Discussion: Kelly Edmiston; VI. Country experiences for the taxation of the hard-to-tax. Creating a favorable tax environment for small business (M. Engelschalk). Taxing the urban unrecorded economy in Sub-Saharan Africa (C. Araujo-Bonjean, G. Chambas). Discussion: Milka Casanegra; VII. Strategies for taxing the hard-to-tax in the 21st Century. Reaching the hard-to-tax: Consequences and possibilities (R. Bahl).

Jorge Martinez-Vazquez is Professor of Economics and Director of the International Studies Program at the Andrew Young School of Policy Studies at Georgia State University, USA. He has published numerous books and journal articles on fiscal management, fiscal decentralization, tax policy and administration, and public expenditure. He has directed, managed and served as a senior economist on policy reform projects in over 40 countries around the world.

• I. The landscape of the hard-to-tax (J. Alm, J. Martinez-Vazquez, S. Wallace).; II. The many dimensions of the hard-to-tax.; "sizing" the problem of the hard-to-tax (J. Alm, J. Martinez-Vazques, F. Schneider).; Measuring hard-to-tax income by tax compliance and national accounts information changes in the hard-to-tax over time (F. Vaillancourt). Discussion: Laura Sour; III. Can, and should, the hard-to-tax be taxed?; Presumptive taxation of the hard-to-tax (V. Thuronyi).; Is it really so hard to tax the hard-to-tax? The context and role of presumptive (R. Bird, S. Wallace). Discussion: William Randolph; IV. Reaching the hard-to-tax. Mapping the U.S. tax compliance continuum (B. Erard, C.-C. Ho). Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax (D. Romanov). Discussion: Mark Rider; V. Sector experiences in the taxation of the hard-to-tax. Sales taxation in a global economy (W. Fox, M. Murray). Tackling agriculture in a developing country: A possible approach (I. Rajaraman). Discussion: Kelly Edmiston; VI. Country experiences for the taxation of the hard-to-tax. Creating a favorable tax environment for small business (M. Engelschalk). Taxing the urban unrecorded economy in Sub-Saharan Africa (C. Araujo-Bonjean, G. Chambas). Discussion: Milka Casanegra; VII. Strategies for taxing the hard-to-tax in the 21st Century. Reaching the hard-to-tax: Consequences and possibilities (R. Bahl).

Jorge Martinez-Vazquez is Professor of Economics and Director of the International Studies Program at the Andrew Young School of Policy Studies at Georgia State University, USA. He has published numerous books and journal articles on fiscal management, fiscal decentralization, tax policy and administration, and public expenditure. He has directed, managed and served as a senior economist on policy reform projects in over 40 countries around the world.

• I. The landscape of the hard-to-tax (J. Alm, J. Martinez-Vazquez, S. Wallace).; II. The many dimensions of the hard-to-tax.; "sizing" the problem of the hard-to-tax (J. Alm, J. Martinez-Vazques, F. Schneider).; Measuring hard-to-tax income by tax compliance and national accounts information changes in the hard-to-tax over time (F. Vaillancourt). Discussion: Laura Sour; III. Can, and should, the hard-to-tax be taxed?; Presumptive taxation of the hard-to-tax (V. Thuronyi).; Is it really so hard to tax the hard-to-tax? The context and role of presumptive (R. Bird, S. Wallace). Discussion: William Randolph; IV. Reaching the hard-to-tax. Mapping the U.S. tax compliance continuum (B. Erard, C.-C. Ho). Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax (D. Romanov). Discussion: Mark Rider; V. Sector experiences in the taxation of the hard-to-tax. Sales taxation in a global economy (W. Fox, M. Murray). Tackling agriculture in a developing country: A possible approach (I. Rajaraman). Discussion: Kelly Edmiston; VI. Country experiences for the taxation of the hard-to-tax. Creating a favorable tax environment for small business (M. Engelschalk). Taxing the urban unrecorded economy in Sub-Saharan Africa (C. Araujo-Bonjean, G. Chambas). Discussion: Milka Casanegra; VII. Strategies for taxing the hard-to-tax in the 21st Century. Reaching the hard-to-tax: Consequences and possibilities (R. Bahl).