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

Publication Date:

Book Series:

CEA

Editors:

  • 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
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