Critical issues in taxation and development

Intro -- Contents -- Series Foreword -- I -- 1 Introduction -- 2 Taxation and Development-Again -- II -- 3 Do Companies View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI -- 4 Do Corruption and Taxation Affect Corporate Investment in Developing Countries? -- 5 Investment Treaties and Hydrocarbon Taxation in Developing Countries -- III -- 6 The Effect of a Low Corporate Tax Rate on Payroll Tax Evasion -- 7 International Profit Shifting and Multinational Firms in Developing Countries -- 8 Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion -- IV -- 9 Fiscal Federalism and Foreign Transfers: Does Interjurisdictional Competition Increase the Effectiveness of Foreign Aid? -- 10 Taxation and Democracy in Developing Countries -- Contributors -- Index.