Critical issues in taxation and development - Fuest, Clemens 1968-; Zodrow, George R. (Cambridge, Massachussets The MIT Press, 2013)
Series foreword -- Introduction Clemens Fuest, George R. Zodrow -- Taxation and development again Michael Keen -- Do companies view bribes as a tax? : evidence on the trade-off between -- Corporate taxes and corruption in the location of FDI Timothy Goodspeed, Jorge Martinez-Vazquez, Li Zhang -- Do corruption and taxation affect corporate investment in developing countries? Clemens Fuest, Giorgia Maffini, Nadine Riedel -- Investment treaties and hydrocarbon taxation in developing countries Johannes Stroebel, Arthur van Benthem -- The effect of low corporate tax rate on payroll tax evasion Boryana Madzharova -- International profit shifting and multinational firms in developing economies Clemens Fuest, Shafik Hebous and Nadine Riedel -- Too low to be true : the use of minimum thresholds to fight tax evasion Mirco Tonin -- Fiscal federalism and foreign transfers : does interjurisdictional competition increase foreign aid effectiveness? Christian Lessmann, Gunther Markwardt -- Taxation and democracy in developing countries Paola Profeta, Riccardo Puglisi, Simona Scabrosetti -- Contributors -- Bibliographical references -- Index.
Includes bibliographical references and index.
Keywords: Taxation -- Developing countries; Tax evasion -- Developing countries; Economic development -- Developing countries