The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes …

South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the … comparative revenue effects of the Amount A and DST taxation regimes largely depend on (a) the mix of relevant domestic economic … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will …

, corruption and tax compliance, public finance in developing economies, taxation in several former Soviet republics, Eastern … Europe and China, taxation in the enlarged European Union, tax harmonization vs. tax competition, and the philosophy of … taxation and public finance. This book will appeal to a wide segment of the academic and professional market, professors of …