Taxation and Development: A Comparative Study

Author: Karen B. Brown
Publisher: Springer-Verlag
ISBN: 9783319421551
Published In: January 2017
Format: Hardback
Jurisdiction: Switzerland ? Disclaimer:
Countri(es) stated herein are used as reference only

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This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country's tax laws to support investment in the developing world gains crucial significance.

This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends.

The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

Preface

Introduction

I. General Report

Taxation and Development - Overview

Karen Brown

II. National Reports

Australia's Hybrid International System: Limited Focus on Tax and Development

Miranda Stewart

Recent Trends In Belgium's International Tax Policy (In French)

Edoardo Traversa and Gaetan Zeyen - Translated to Englush by Karen B. Brown

Income Taxation in Brazil - A Comparative Law Approach

Misabel Abreu Machado Derzi, Andre Mendes Moreira and Fernando Daniel de Moura Fonseca