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Taxing the hard-to-tax = lessons from theoryand practice.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Taxing the hard-to-tax/
Reminder of title:	lessons from theoryand practice.
other author:	Alm, James Robert.
Published:	Bingley, U.K. :Emerald, : 2005.,
Description:	1 online resource (xvi, 359 p.).
Subject:	Mathematics - Mathematical Analysis. -
Online resource:	http://www.emeraldinsight.com/0573-8555/268
ISBN:	9781849508285 (electronic bk.)

Taxing the hard-to-tax = lessons from theoryand practice.
Taxing the hard-to-taxlessons from theoryand practice.[electronic resource] : - Bingley, U.K. :Emerald,2005. - 1 online resource (xvi, 359 p.). - Contributions to economic analysis,v. 2680573-8555 ;. - Contributions to economic analysis ;v. 291..

Presumptive taxation of the hard-to- / Victor Thuronyi -- 'Sizing' the problem of the hard-to-tax / Friedrich Schneiderb -- Is it really sohard to tax the hard-to-tax? The context and role of presumptive taxes/ Sally Wallace -- Discussant comment / William Randolph -- Mapping the US tax compliance continuum / Chin-Chin Ho -- Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax / Dmitri Romanov -- Discussant comment / Mark Rider -- Sales taxationin a global economy / Matthew N. Murray -- Taxing agriculture in a developing country : a possible approach / Indira Rajaraman -- Discussant comment / Kelly Edmiston -- Creating a favorable tax environment for small business / Michael Engelschalk -- Taxing the urban unrecorded economy in sub-saharan Africa / Gerard Chambas -- Introduction to the volume/ Sally Wallace -- Discussant comment / Milka Casanegra -- Reaching the hardest to tax : consequences and possibilities / Roy Bahl -- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt -- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt -- Discussant comment / Laura Sour.

The goal of this edited volume is to take a hard, objective look at the many different aspects of taxing the hard-to-tax, as well as the many different approaches that have been employed aroundthe world. In the developed and developing world, taxing certain kinds of activities, sectors, or individuals - the so-called hard-to-tax - is a challenge forgovernments. In the past, the practical side of this issue has received some attention, mainly from those working in the trenches of tax administration. There has also been some analytical work on such things as presumptive taxation, as wellas some empirical work on measuring the hard-to-tax. However, the lessons from all of this work have been very unevenly disseminated, and there are clearly many unresolved issues. With the steady advance of such things as globalization, internet commerce, and tax shelters, the issues in taxing the hard-to-tax will become even more pressing.

ISBN: 9781849508285 (electronic bk.)Subjects--Topical Terms:

332652
Mathematics
--Mathematical Analysis.

LC Class. No.: HG230.3 / .T39 2005

Dewey Class. No.: 332.46

Universal Decimal Class. No.: 338.23

Taxing the hard-to-tax = lessons from theoryand practice.
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520 $a The goal of this edited volume is to take a hard, objective look at the many different aspects of taxing the hard-to-tax, as well as the many different approaches that have been employed aroundthe world. In the developed and developing world, taxing certain kinds of activities, sectors, or individuals - the so-called hard-to-tax - is a challenge forgovernments. In the past, the practical side of this issue has received some attention, mainly from those working in the trenches of tax administration. There has also been some analytical work on such things as presumptive taxation, as wellas some empirical work on measuring the hard-to-tax. However, the lessons from all of this work have been very unevenly disseminated, and there are clearly many unresolved issues. With the steady advance of such things as globalization, internet commerce, and tax shelters, the issues in taxing the hard-to-tax will become even more pressing.
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