Critical Issues in Taxation and Development

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Critical Issues in Taxation and Development is written by Clemens Fuest and published by MIT Press. It's available with International Standard Book Number or ISBN identification 0262018977 (ISBN 10) and 9780262018975 (ISBN 13).

The contributions in this book analyse the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures. After a comprehensive overview, each chapter uses modern empirical methods to study a single critical issue essential to understanding the effects of taxes on development. Topics addressed include the effect of taxation on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing countries; and issues related to political structure, including the negative effects of fiscal decentralization on the effectiveness of developmental aid and the relationship between democracy and taxation in Asian, Latin American, and European Union countries that have recently experienced both political and economic transitions.