Author: James Alm
Publisher: Elsevier
ISBN: 0444516778
Category : Business & Economics
Languages : en
Pages : 375
Book Description
In the developed and developing world, taxing certain kinds of activities, sectors or individuals - the so-called "hard-to-tax" - is a challenge for governments. This volume's goal is to take a hard, objective look at the different aspects of taxing the hard-to-tax, as well as at a variety of approaches that have been employed around the world.