edited by James Alm, Jorge Martinez-Vazquez, Sally Wallace
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
Oxford :
Name of Publisher, Distributor, etc.
Elsevier,
Date of Publication, Distribution, etc.
2004
PROJECTED PUBLICATION DATE
Date
200412
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
xvi, 359 p. ;
Dimensions
23 cm
SERIES
Series Title
Contributions to economic analysis ;
ISSN of Series
268
CONTENTS NOTE
Text of Note
'Sizing' the problem of the hard-to-tax / James Alm, Jorge Martinez-Vazquez and Friedrich Schneider -- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt ; Discussant comment / Laura Sour -- Presumptive taxation of the hard-to-tax / Victor Thuronyi -- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Richard M. Bird and Sally Wallace ; Discussant comment / William Randolph -- Mapping the US tax compliance continuum / Brian Erard and 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 / William F. Fox and 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 / Catherine Araujo-Bonjean and Gérard Chambas ; Discussant comment / Milka Casanegra -- Reaching the hardest to tax : consequences and possibilities / Roy Bahl