Taxing the Hard-to-tax: Lessons from Theory and Practice / Edition 1

by James Robert Alm, Jorge Martinez-Vazquez, S. Wallace

Overview

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 around the world. In the developed and developing world, taxing certain kinds of activities, sectors, or individuals - the so-called "hard-to-tax" - is a challenge for governments. 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 well as 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.

Product Details

ISBN-13:	9780444516770
Publisher:	Emerald Group Publishing Limited
Publication date:	01/19/2005
Series:	Contributions to Economic Analysis , #268
Pages:	376
Product dimensions:	6.14(w) x 9.21(h) x 0.87(d)

About the Author

Jorge Martinez-Vazquez is Professor of Economics and Director of the International Studies Program at the Andrew Young School of Policy Studies at Georgia State University, USA. He has published numerous books and journal articles on fiscal management, fiscal decentralization, tax policy and administration, and public expenditure. He has directed, managed and served as a senior economist on policy reform projects in over 40 countries around the world.

Table of Contents

I. The landscape of the hard-to-tax (J. Alm, J. Martinez-Vazquez, S. Wallace).; II. The many dimensions of the hard-to-tax.; "sizing" the problem of the hard-to-tax (J. Alm, J. Martinez-Vazques, F. Schneider).; Measuring hard-to-tax income by tax compliance and national accounts information changes in the hard-to-tax over time (F. Vaillancourt). Discussion: Laura Sour; III. Can, and should, the hard-to-tax be taxed?; Presumptive taxation of the hard-to-tax (V. Thuronyi).; Is it really so hard to tax the hard-to-tax? The context and role of presumptive (R. Bird, S. Wallace). Discussion: William Randolph; IV. Reaching the hard-to-tax. Mapping the U.S. tax compliance continuum (B. Erard, C.-C. Ho). Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax (D. Romanov). Discussion: Mark Rider; V. Sector experiences in the taxation of the hard-to-tax. Sales taxation in a global economy (W. Fox, M. Murray). Tackling agriculture in a developing country: A possible approach (I. Rajaraman). Discussion: Kelly Edmiston; VI. Country experiences for the taxation of the hard-to-tax. Creating a favorable tax environment for small business (M. Engelschalk). Taxing the urban unrecorded economy in Sub-Saharan Africa (C. Araujo-Bonjean, G. Chambas). Discussion: Milka Casanegra; VII. Strategies for taxing the hard-to-tax in the 21st Century. Reaching the hard-to-tax: Consequences and possibilities (R. Bahl).