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Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation
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Taxing the Hard-to-tax - Lessons from Theory and Practice (Hardcover, New)
Loot Price: R3,490
Discovery Miles 34 900
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Taxing the Hard-to-tax - Lessons from Theory and Practice (Hardcover, New)
Series: Contributions to Economic Analysis
Expected to ship within 10 - 15 working days
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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.
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