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 …

of capital has been incorporated into investment functions in macroeconomic models, which are used to model the short …

consumption taxes, contains the most technical papers in the collection. Part III addresses the potential deployment of the … consumption approach to taxation. Moving in another direction, Part IV focuses on savings and investment, in particular the gap … between the statistical evidence of rates of saving and investment and the economic theory that describes this behavior. …

, and to insist on better paths to investment return than those provided by Wall Street (mis)managers. Kotlikoff and Burns … economists and offer a new way forward; and their revolutionary investment strategy for individuals replaces the idea of …

poverty. And today some countries—notably Chile and Brazil, but also Mexico and Colombia—are doing just that: abandoning the … Colombia and Uruguay, strategies anchored externally by treaties and trade agreements and internally by strong fiscal and …