Taxation and Development - A Comparative Study
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countri
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Karen B. Brown Editor
Taxation and Development - A Comparative Study
Ius Comparatum - Global Studies in Comparative Law Volume 21
Series Editors Katharina Boele-Woelki, Bucerius Law School, Germany Diego P. Fernandez Arroyo, Institut d’Études Politiques de Paris, Sciences Po, France Founding Series Editors Jürgen Basedow, Max Planck Institute for Comparative and International Private Law, Germany George Bermann, Columbia University School of Law, USA Editorial Board Bénédicte Fauvarque-Cosson, Université Panthéon-Assas, Paris 2, France Joost Blom, University of British Columbia, Canada Giuseppe Franco Ferrari, Università Bocconi, Milan, Italy Toshiyuki Kono, Kyushu University, Fukuoka, Japan Marek Safjan, Court of Justice of the European Union, Luxembourg Jorge Sanchez Cordero, Mexican Center of Uniform Law, Mexico Ulrich Sieber, Max Planck Institute for Foreign and International Criminal Law, Germany
More information about this series at http://www.springer.com/series/11943
Académie Internationale de Droit Comparé International Academy of Comparative Law
Karen B. Brown Editor
Taxation and Development A Comparative Study
Editor Karen B. Brown George Washington University Law School Washington, DC, USA
ISSN 2214-6881 ISSN 2214-689X (electronic) Ius Comparatum - Global Studies in Comparative Law ISBN 978-3-319-42155-1 ISBN 978-3-319-42157-5 (eBook) DOI 10.1007/978-3-319-42157-5 Library of Congress Control Number: 2016962635 © Springer International Publishing Switzerland 2017 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. Printed on acid-free paper This Springer imprint is published by Springer Nature The registered company is Springer International Publishing AG The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
Preface
No worthwhile writing project can be completed without the support and encouragement of others. This book is no exception. I, therefore, would like to thank the following individuals: Neil Olivier and Diana Nij
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