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UtOrBLW |
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20210303085347.0 |
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101115s2005 enk o 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781849508285 (electronic bk.) : |
| Terms of availability |
£67.95 ; €99.95 ; $106.95 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
UtOrBLW |
| Transcribing agency |
UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HG230.3 |
| Item number |
.T39 2005 |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFFD1 |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
FIN |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
MAT034000 |
| Source |
bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
BUS045000 |
| Source |
bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
|---|
| Universal Decimal Classification number |
338.23 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
332.46 |
| Edition number |
22 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Taxing the hard-to-tax |
| Medium |
[electronic resource] : |
| Remainder of title |
lessons from theory and practice. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Bingley, U.K. : |
| Name of publisher, distributor, etc. |
Emerald, |
| Date of publication, distribution, etc. |
2005. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xvi, 359 p.). |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Contributions to economic analysis, |
| International Standard Serial Number |
0573-8555 ; |
| Volume/sequential designation |
v. 268 |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Presumptive taxation of the hard-to- / Victor Thuronyi -- 'Sizing' the problem of the hard-to-tax / Friedrich Schneiderb -- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Sally Wallace -- Discussant comment / William Randolph -- Mapping the US tax compliance continuum / Chin-Chin Ho -- Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax / Dmitri Romanov -- Discussant comment / Mark Rider -- Sales taxation in a global economy / Matthew N. Murray -- Taxing agriculture in a developing country : a possible approach / Indira Rajaraman -- Discussant comment / Kelly Edmiston -- Creating a favorable tax environment for small business / Michael Engelschalk -- Taxing the urban unrecorded economy in sub-saharan Africa / Gerard Chambas -- Introduction to the volume / Sally Wallace -- Discussant comment / Milka Casanegra -- Reaching the hardest to tax : consequences and possibilities / Roy Bahl -- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt -- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt -- Discussant comment / Laura Sour. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
The goal of this edited volume is to take a hard, objective look at the many different aspects of taxing the hard-to-tax, as well as the many different approaches that have been employed around the world. 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. In the past, the practical side of this issue has received some attention, mainly from those working in the trenches of tax administration. There has also been some analytical work on such things as presumptive taxation, as well as some empirical work on measuring the hard-to-tax. However, the lessons from all of this work have been very unevenly disseminated, and there are clearly many unresolved issues. With the steady advance of such things as globalization, internet commerce, and tax shelters, the issues in taxing the hard-to-tax will become even more pressing. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Print version record |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Mathematics |
| General subdivision |
Mathematical Analysis. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
Money & Monetary Policy. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation. |
| Source of heading or term |
bicssc |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Monetary policy. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Mathematical analysis. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Alm, James Robert. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Martinez-Vazquez, Jorge. |
| 776 1# - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| International Standard Book Number |
9780444516770 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Contributions to economic analysis ; |
| Volume/sequential designation |
v. 268. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1016/S0573-8555(2005)268">https://www.emerald.com/insight/publication/doi/10.1016/S0573-8555(2005)268</a> |
| 913 ## - |
|---|
| -- |
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