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Introduction: Tax, Law and Development

Yariv Brauner and Miranda Stewart (eds) (2013) Tax, Law and Development (Edward Elgar: Cheltenham, UK), Chapter 1, 3-22, posted with permission of the publisher

20 Pages Posted: 1 Feb 2013  

Yariv Brauner

University of Florida - Levin College of Law

Miranda Stewart

Australian National University (ANU) - Crawford School of Public Policy; University of Melbourne - Law School

Date Written: January 28, 2013

Abstract

This book is the first collection of independent legal scholarship exploring the relationship between tax, law and the quest for human development. While acknowledging fully the challenge of tax competition in a global economy, this book rejects calls to end taxation of mobile capital even if this may be perceived to be a theoretical economic inevitability due to the difficulty of collection in an uncooperative environment. New approaches to economic development suggest we must abandon – or significantly downplay – the dominant normative approaches to tax policy, replacing these with contextualized, diverse, partial and incremental tax law reform approaches that take seriously the legal, social and political context. The innovative scholars who contribute to this book examine the role of law in national and international tax regimes across a range of topical tax issues, from the perspective of countries including China, Brazil, South Africa, India and the United States. Chapters discuss the reform of tax laws that are central to economic globalization, including tax incentives for foreign direct investment, their relationship with tax treaties and other international tax law, the problem of how to address fundamental equity concerns, and institutions of budgeting, tax law making and administration in a global era.

Keywords: Tax law, development, globalization, tax incentives, equity, tax treaties, tax competition, aid

JEL Classification: E62, F02, F42, H25, H26, K34, O19, O23

Suggested Citation

Brauner, Yariv and Stewart, Miranda, Introduction: Tax, Law and Development (January 28, 2013). Yariv Brauner and Miranda Stewart (eds) (2013) Tax, Law and Development (Edward Elgar: Cheltenham, UK), Chapter 1, 3-22, posted with permission of the publisher. Available at SSRN: https://ssrn.com/abstract=2208161

Yariv Brauner

University of Florida - Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States
3522730949 (Phone)

Miranda Stewart (Contact Author)

Australian National University (ANU) - Crawford School of Public Policy ( email )

7 Liversidge Street
Lennox Crossing
Canberra, ACT 0200
Australia
+61261257713 (Phone)

HOME PAGE: http://https://crawford.anu.edu.au/people/academic/miranda-stewart

University of Melbourne - Law School ( email )

Melbourne, Victoria 3010
Australia
+61 3 8344 6544 (Phone)

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