Critical Issues in Taxation and Development
Fuest, Clemens (President, ifo Institute) / Zodrow, George R. (Professor of Economics and Rice Scholar, Baker Institute for Public Policy, Rice University, Rice University)
Many developing countries find it difficult to raise the revenue required to provide such basic public services as education, health care, and infrastructure. Complicating the policy challenges of taxation in developing countries are issues that most developed countries do not face, including widespread corruption, tax evasion and tax avoidance, and ineffective political structures. In this volume, experts investigate crucial challenges confro...