00000cam a22000004i 4500 UP-99796217611761989 Buklod 20150914160354.0 aa r ||| u ta 121010s2013 maua rb |001 0|eng d 9780262018975 (hbk. : alk. paper) (iLib)UPD-00249806599 DLC DECON rda eng DMLUC HJ 2319 C75 2013 Critical issues in taxation and development edited by Clemens Fuest and George R. Zodrow. Cambridge, Massachussets The MIT Press [2013]. vi, 243 pages illustrations 25 cm. text rdacontent unmediated rdamedia volume rdacarrier CESifo seminar series Includes bibliographical references and index. 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. Taxation Developing countries. Tax evasion Developing countries. Economic development Developing countries. Fuest, Clemens 1968- editor. Zodrow, George R. editor. FO UPD DECON HJ 2319 C75 2013 Book