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Taxation and Development: The Weakest Link?

Essays in Honor of Roy Bahl Edited by Richard M. Bird, Professor Emeritus, Rotman School of Management, University of Toronto, Canada and Jorge Martinez-Vazquez, Regents Professor of Economics and Director, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, US
Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data.
Extent: 464 pp
Hardback Price: £105.00 Web: £94.50
Publication Date: 2014
ISBN: 978 1 78347 432 5
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  • Economics and Finance
  • Development Economics
  • Public Finance
  • Public Sector Economics
Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data.

The contributors demonstrate the critical importance of considering tax issues within the specific context of each country, taking into account not only the level and structure of its economic development but also its history, regional location, and political institutions. Individual chapters cover a range of issues both past and present, and offer insightful recommendations for future research and policy implementation. While a great deal of work has been done on the subject in recent decades, this comprehensive book reveals just how much more we have to learn.

Taxation and Development will be of great interest to scholars and researchers of economics in general and in particular, taxation, development and public sector economics.
Contributors: R. Bahl, R.M. Bird, M.R. Cyan, A. Feltenstein, W.F. Fox, R. Kelly, L. Lopes, Y.N. Madhoo, J. Martinez-Vazquez, T. Matheson, C.E. McLure, Jr., M.N. Murray, S. Nath, V. Perry, J. Porras-Mendoza, P. Smoke, C. Veung, V. Vulovic, S. Wallace, E.M. Zolt








Contents:

1. Sustainable Development Requires a Good Tax System
Jorge Martinez-Vazquez and Richard M. Bird

PART I: TAXATION AND DEVELOPMENT: SURVEYING THE TERRAIN
2. New Approaches to Measuring Tax Effort
Musharraf Rasool Cyan, Jorge Martinez-Vazquez and Violeta Vulovic

3. Modeling Tax Reform in Developing Countries
Andrew Feltenstein, Luciana Lopes, Janet Porras-Mendoza, and Sally Wallace

4. Foreign Advice and Tax Policy in Developing Countries
Richard M. Bird

PART II: KEY ISSUES IN TAX POLICY
5. Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries
Thornton Matheson, Victoria Perry, and Chandara Veung

6. Taxing the Small: Fostering Tax Compliance among Small Enterprises in Developing Countries
William F. Fox and Matthew N. Murray

7. Taxation and Inequality in the Americas: Changing the Fiscal Contract?
Richard M. Bird and Eric M. Zolt

8. Reforming Subsidies for Fossil Fuel Consumption: Killing Several Birds with One Stone
Charles E. McLure, Jr.

PART III: BELOW THE CENTER: SUBNATIONAL TAXATION
9. Why Theory and Practice are Different: The Gap between Principles and Reality in Subnational Revenue Systems
Paul Smoke

10. Implementing Sustainable Property Tax Reform in Developing Countries
Roy Kelly

11. Beneficiary Charges: The Cinderella of Subnational Finance
Yeti Nicha Madhoo and Shyam Nath

Part IV: LOOKING FORWARD
12. A Retropective on Taxation in Developing Countries: Will the Weakest Link be strengthened?
Roy Bahl

Index