Taxing the Hard-to-tax: Lessons from Theory and Practice: Volume 268
Publication Date:
Book Series:
CEAEditors:
- James Robert Alm
- Jorge Martinez-Vazquez
- S. Wallace
Chapters:
- Introduction to the Series
- LIST OF CONTRIBUTORS
- Introduction to the Volume
- 'Sizing' the Problem of the Hard-to-Tax
- Measuring Hard-to-Tax Income by Tax Compliance and National Accounts Information
- Discussant Comment
- Presumptive Taxation of the Hard-to-
- Is it Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes
- Discussant Comment
- Mapping the US Tax Compliance Continuum
- Costs and Benefits of Marginal Reallocation of Tax Agency Resources in Pursuing the Hard-to-Tax
- Discussant Comment
- Sales Taxation in a Global Economy
- Taxing Agriculture in a Developing Country: A Possible Approach
- Discussant Comment
- Creating a Favorable Tax Environment for Small Business
- Taxing the Urban Unrecorded Economy in Sub-Saharan Africa
- Discussant Comment
- Reaching the Hardest to Tax: Consequences and Possibilities
- Subject Index