Tax, Law and Development

Edited by Yariv Brauner, Hugh Culverhouse Eminent Scholar in Taxation and Professor of Law, University of Florida Levin College of Law, US and Miranda Stewart, Professor of Law, University of Melbourne Law School, Australia

'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.''--Michael J. Wasylenko, Syracuse University, US'On opening this volume, one is immediately struck by the impressive cast of contributors from six continents, as well as the inherent and contemporary interest of the interlinked topics covered.'--Dominic De Cogan and Philip Miles, The Cambridge Law Journal'There is an important need for independent academic scholarship like that in this volume that takes into account the differing perspectives of developing countries and does not look for ''one size fits all'' theories or prescriptions. . . The diverse group of legal scholars from six continents who have contributed to this volume critically address issues from perspectives not restricted to traditional tax policy conceptions and paradigms. As a result, this volume is rich with insights on new and old issues at the intersection of tax, law and development.'--From the foreword by Stephen E. Shay, Harvard Law School, US

• Contents: Foreword Stephen E. ShayPART I: INTRODUCTION: TAX REFORM AND FINANCING FOR DEVELOPMENT 1. Introduction: Tax, Law and DevelopmentYariv Brauner and Miranda StewartPART II: TAX COMPETITION AND TRAGIC CHOICES2. The Future of Tax Incentives for Developing CountriesYariv Brauner3. The Tragic Choices of Tax Policy in a Globalized Economy Tsilly Dagan4. Economic Development and the Role of Tax in Southern Africa: The South African Headquarter Company StructureTracy Gutuza5. Tax Sparing: A Reconsideration of the ReconsiderationLuís Eduardo SchoueriPART III: IN SEARCH OF ‘SEARCHERS’ TO FIND UNIQUE SOLUTIONS TO COMMON TAX CHALLENGES6. Is this a Pipe? Validity of a Tax Reform for a Developing Country Ana Paula Dourado 7. The Place of Law in the Evolution of Chinese Fiscal FederalismWei Cui 8. The Globalization of Tax Expenditure Reporting: Transplanting Transparency in India and the Global SouthLisa PhilippsPART IV: TAX EQUITY, REDISTRIBUTION AND AID9. Internation Equity and Human DevelopmentAnthony C. Infanti10. The Role of Developed World Tax Incentives in MicrofinanceCharlene D. LukePART V: TAX COOPERATION 11. Geographical Boundaries of Tax Jurisdiction, Exclusive Allocation of Taxing Powers in Tax Treaties and Good Tax Governance in Relations with Developing CountriesPasquale Pistone12. Tax Activists and the Global Movement for Development through Transparency Allison Christians13. Global Tax Information Networks: Legitimacy in a Global Administrative StateMiranda StewartBibliographyIndex