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008			101115s2005 enk o 000 0 eng d
020			_a9781849508285 (electronic bk.) : _c£67.95 ; €99.95 ; $106.95
040			_aUtOrBLW _cUtOrBLW
050		4	_aHG230.3 _b.T39 2005
072		7	_aKFFD1 _2bicssc
072		7	_aFIN _2bicssc
072		7	_aMAT034000 _2bisacsh
072		7	_aBUS045000 _2bisacsh
080			_a338.23
082	0	4	_a332.46 _222
245	0	0	_aTaxing the hard-to-tax _h[electronic resource] : _blessons from theory and practice.
260			_aBingley, U.K. : _bEmerald, _c2005.
300			_a1 online resource (xvi, 359 p.).
490	1		_aContributions to economic analysis, _x0573-8555 ; _vv. 268
505	0		_aPresumptive 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			_aThe 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.
650		7	_aMathematics _xMathematical Analysis. _2bisacsh
650		7	_aBusiness & Economics _xMoney & Monetary Policy. _2bisacsh
650		7	_aTaxation. _2bicssc
650		0	_aMonetary policy.
650		0	_aMathematical analysis.
700	1		_aAlm, James Robert.
700	1		_aMartinez-Vazquez, Jorge.
776	1		_z9780444516770
830		0	_aContributions to economic analysis ; _vv. 268.
856	4	0	_uhttp://www.emeraldinsight.com/0573-8555/268
913			_1BMEbacklist
999			_c504 _d504