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" Taxing the hard-to-tax : "
edited by James Alm, Jorge Martinez-Vazquez, Sally Wallace
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BL
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| Record Number
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656329
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| Doc. No
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dltt
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| Title & Author
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Taxing the hard-to-tax : : lessons from theory and practice /\ edited by James Alm, Jorge Martinez-Vazquez, Sally Wallace
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| Publication Statement
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Amsterdam ;Oxford :: Elsevier,, 2004
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| Series Statement
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Contributions to economic analysis ;
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| Page. NO
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xvi, 359 p. ;; 23 cm
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| ISBN
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0444516778 (hbk.)
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| Contents
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'Sizing' the problem of the hard-to-tax / James Alm, Jorge Martinez-Vazquez and Friedrich Schneider -- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt ; Discussant comment / Laura Sour -- Presumptive taxation of the hard-to-tax / Victor Thuronyi -- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Richard M. Bird and Sally Wallace ; Discussant comment / William Randolph -- Mapping the US tax compliance continuum / Brian Erard and 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 taxation in a global economy / William F. Fox and 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 / Catherine Araujo-Bonjean and Gérard Chambas ; Discussant comment / Milka Casanegra -- Reaching the hardest to tax : consequences and possibilities / Roy Bahl
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| Subject
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Taxation
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Tax evasion
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Tax assessment
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Tax collection
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| Dewey Classification
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336.29
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| Added Entry
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Alm, James
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Martinez-Vazquez, Jorge
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Wallace, Sally
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