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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.

Produktbeschreibung
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.
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Autorenporträt
Jorge Martinez-Vazquez is Professor of Economics and Director of the International Studies Program at the Andrew Young School of Policy Studies at Georgia State University, USA. He has published numerous books and journal articles on fiscal management, fiscal decentralization, tax policy and administration, and public expenditure. He has directed, managed and served as a senior economist on policy reform projects in over 40 countries around the world.