Taxing the Hard-to-tax: Lessons from Theory and Practice: Volume 268

Subject:

Table of contents

(20 chapters)

Introduction to the Series

Pages xiv-xiv

View access options

Chapter details

Citation: (2005), "Introduction to the Series", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. xiv-xiv. https://doi.org/10.1016/S0573-8555(04)68818-2

LIST OF CONTRIBUTORS

Pages xv-xvi

Content available

Introduction to the Volume

Pages 3-8

View access options

Chapter details

Citation: Aim, J., Martinez-Vazquez, J. and Wallace, S. (2005), "Introduction to the Volume", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 3-8. https://doi.org/10.1016/S0573-8555(04)68801-8

'Sizing' the Problem of the Hard-to-Tax

Pages 11-75

View access options

Chapter details

Citation: Alma, J., Martinez-Vazquez, J. and Schneiderb, F. (2005), "'Sizing' the Problem of the Hard-to-Tax", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 11-75. https://doi.org/10.1016/S0573-8555(04)68802-X

Measuring Hard-to-Tax Income by Tax Compliance and National Accounts Information

Pages 77-94

View access options

Chapter details

Citation: Vaillancourt, F. (2005), "Measuring Hard-to-Tax Income by Tax Compliance and National Accounts Information", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 77-94. https://doi.org/10.1016/S0573-8555(04)68803-l

Discussant Comment

Pages 95-97

View access options

Chapter details

Citation: Sour, L. (2005), "Discussant Comment", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 95-97. https://doi.org/10.1016/S0573-8555(04)68804-3

Presumptive Taxation of the Hard-to-

Pages 101-120

View access options

Chapter details

Citation: Thuronyi, V. (2005), "Presumptive Taxation of the Hard-to-", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 101-120. https://doi.org/10.1016/S0573-8555(04)68805-5

Is it Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes

Pages 121-158

View access options

Chapter details

Citation: Bird, R.M. and Wallace, S. (2005), "Is it Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 121-158. https://doi.org/10.1016/S0573-8555(04)68806-7

Discussant Comment

Pages 160-164

View access options

Chapter details

Citation: Randolph, W. (2005), "Discussant Comment", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 160-164. https://doi.org/10.1016/S0573-8555(04)68807-9

Mapping the US Tax Compliance Continuum

Pages 168-186

View access options

Chapter details

Citation: Erarc, B. and Ho, C.-C. (2005), "Mapping the US Tax Compliance Continuum", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 168-186. https://doi.org/10.1016/S0573-8555(04)68808-0

Costs and Benefits of Marginal Reallocation of Tax Agency Resources in Pursuing the Hard-to-Tax

Pages 188-213

View access options

Chapter details

Citation: Romanov, D. (2005), "Costs and Benefits of Marginal Reallocation of Tax Agency Resources in Pursuing the Hard-to-Tax", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 188-213. https://doi.org/10.1016/S0573-8555(04)68809-2

Discussant Comment

Pages 215-218

View access options

Chapter details

Citation: Rider, M. (2005), "Discussant Comment", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 215-218. https://doi.org/10.1016/S0573-8555(04)68810-9

Sales Taxation in a Global Economy

Pages 221-244

View access options

Chapter details

Citation: Fox, W.F. and Murray, M.N. (2005), "Sales Taxation in a Global Economy", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 221-244. https://doi.org/10.1016/S0573-8555(04)68811-0

Taxing Agriculture in a Developing Country: A Possible Approach

Pages 245-268

View access options

Chapter details

Citation: Rajaraman, I. (2005), "Taxing Agriculture in a Developing Country: A Possible Approach", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 245-268. https://doi.org/10.1016/S0573-8555(04)68812-2

Discussant Comment

Pages 269-272

View access options

Chapter details

Citation: Edmiston, K. (2005), "Discussant Comment", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 269-272. https://doi.org/10.1016/S0573-8555(04)68813-4

Creating a Favorable Tax Environment for Small Business

Pages 275-311

View access options

Chapter details

Citation: Engelschalk, M. (2005), "Creating a Favorable Tax Environment for Small Business", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 275-311. https://doi.org/10.1016/S0573-8555(04)68814-6

Taxing the Urban Unrecorded Economy in Sub-Saharan Africa

Pages 313-329

View access options

Chapter details

Citation: Araujo-Bonjean, C. and Chambas, G. (2005), "Taxing the Urban Unrecorded Economy in Sub-Saharan Africa", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 313-329. https://doi.org/10.1016/S0573-8555(04)68815-8

Discussant Comment

Pages 331-334

View access options

Chapter details

Citation: Casanegra, M. (2005), "Discussant Comment", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 331-334. https://doi.org/10.1016/S0573-8555(04)68816-X

Reaching the Hardest to Tax: Consequences and Possibilities

Pages 337-354

View access options

Chapter details

Citation: Bahl, R. (2005), "Reaching the Hardest to Tax: Consequences and Possibilities", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Bingley, pp. 337-354. https://doi.org/10.1016/S0573-8555(04)68817-1

Subject Index

Pages 355-359

Content available

DOI

10.1016/S0573-8555(2005)268

Publication date

Book series

Contributions to Economic Analysis

Editors

Series copyright holder

Emerald Publishing Limited

ISBN

978-0-44451-677-0

eISBN

978-1-84950-828-5

Book series ISSN

0573-8555