The topic of redistribution between rich and poor countries opens a can of worms. This paper first inquires into what we mean by some of these words and second, considers the role of taxation in redistribution. It briefly considers the various modes of redistribution to address poverty and...

This book is the first collection of independent legal scholarship exploring the relationship between tax, law and the quest for human development. While acknowledging fully the challenge of tax competition in a global economy, this book rejects calls to end taxation of mobile capital even if...

Tax reform has been a significant part of economic development and structural adjustment projects for developing and transition countries since World War II. While much work has been done critiquing these programs and in particular the work of institutions such as the International Monetary Fund...