This book explores tax and social policy and how they interact with each other. It covers key interactions, debates and challenges of tax and social policy and examines how analyses might be combined and policy options developed for effective delivery in both areas.

Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to...

Begriffsabgrenzung des Phänomens Treaty Overriding -- Völker-, verfassungs- und unionsrechtliche Würdigung -- Analyse ökonomischer Implikationen -- Untersuchung aller Treaty Overrides in Deutschland -- Vorschlag zur (Teil)-Revision des OECD-MA auf Basis der Untersuchungsergebnisse.

1. Taxation and gender equality : a conceptual framework / Caren Grown -- 2. Methodology and comparative analysis / Caren Grown and Hitomi Komatsu -- 3. Gender equality and taxation in Argentina / Corina Rodriguez Enriquez, Natalia Gherardi and Dario Rossignolo -- 4. Gender equality and taxation...

Presents results from original research on the gender equity dimension of taxation from eight country studies. This book demonstrates fresh methodologies in evaluating the gender impacts of taxation, and makes recommendations for tax policies and reform in developing and developed countries