Taxing the Hard-To-Tax: Lessons from Theory and Practice

by James Alm

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...

• Format: Hardcover
• Language: English
• ISBN: 0444516778
• ISBN13: 9780444516770
• Release Date: January 2005
• Publisher: Elsevier Science Ltd
• Length: 376 Pages
• Weight: 1.54 lbs.
• Dimensions: 0.8" x 6.4" x 9.2"