Taxing the Hard-to-Tax: Lessons from Theory and Practice, 268
- J. Alm, Department of Economics, Andrew Young School of Policy Studies, Georgia State University, Atlanta, GA, USA
- Jorge Martinez-Vazquez, Andrew Young School of Policy Studies, Georgia State University, USA
- S. Wallace, Department of Economics, Andrew Young School of Policy Studies, Georgia State University, Atlanta, GA, USA
- Published: December 2004
- Imprint: ELSEVIER
- 5-Year Impact Factor:
ContentsI. The landscape of the hard-to-tax (J. Alm, J. Martinez-Vazquez, S. Wallace). II. The many dimensions of the hard-to-tax.
"sizing" the problem of the hard-to-tax (J. Alm, J. Martinez-Vazques, F. Schneider). Measuring hard-to-tax income by tax compliance and national accounts information changes in the hard-to-tax over time (F. Vaillancourt).Discussion: Laura SourIII. Can, and should, the hard-to-tax be taxed?
Presumptive taxation of the hard-to-tax (V. Thuronyi). Is it really so hard to tax the hard-to-tax? The context and role of presumptive (R. Bird, S. Wallace).Discussion: William RandolphIV. Reaching the hard-to-tax.
Mapping the U.S. tax compliance continuum (B. Erard, C.-C. Ho).Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax (D. Romanov).Discussion: Mark RiderV. Sector experiences in the taxation of the hard-to-tax.
Sales taxation in a global economy (W. Fox, M. Murray).Tackling agriculture in a developing country: A possible approach (I. Rajaraman).Discussion: Kelly EdmistonVI. Country experiences for the taxation of the hard-to-tax.
Creating a favorable tax environment for small business (M. Engelschalk).Taxing the urban unrecorded economy in Sub-Saharan Africa (C. Araujo-Bonjean, G. Chambas).Discussion: Milka CasanegraVII. Strategies for taxing the hard-to-tax in the 21st Century.
Reaching the hard-to-tax: Consequences and possibilities (R. Bahl).