"Contents" [2013] ELECD 347; in Brauner, Yariv; Stewart, Miranda (eds), "Tax, Law and Development" (Edward Elgar Publishing, 2013) v

Book Title: Tax, Law and Development

Editor(s): Brauner, Yariv; Stewart, Miranda

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9780857930019

Section Title: Contents

Number of pages: 2

Extract:

Contents
List of contributors vii
Foreword viii
Stephen E. Shay
Acknowledgements xiv
Abbreviations xv

PART I INTRODUCTION: TAX REFORM AND FINANCING
FOR DEVELOPMENT

1. Introduction: tax, law and development 3
Yariv Brauner and Miranda Stewart

PART II TAX COMPETITION AND TRAGIC CHOICES

2. The future of tax incentives for developing countries 25
Yariv Brauner
3. The tragic choices of tax policy in a globalized economy 57
Tsilly Dagan
4. Economic development and the role of tax in Southern Africa:
the South African headquarter company structure 77
Tracy Gutuza
5. Tax sparing: a reconsideration of the reconsideration 106
Luís Eduardo Schoueri

PART III IN SEARCH OF `SEARCHERS'TO FIND UNIQUE
SOLUTIONS TO COMMON TAX CHALLENGES

6. Is this a pipe? Validity of a tax reform for a developing country 127
Ana Paula Dourado
7. The place of law in the evolution of Chinese fiscal federalism 159
Wei Cui
8. The globalization of tax expenditure reporting: transplanting
transparency in India and the Global South 182
Lisa Philipps

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vi Tax, law and development

PART IV TAX EQUITY, REDISTRIBUTION AND AID

9. Internation equity and human development 209
Anthony C. Infanti
10. The role of developed world tax incentives in microfinance 241
Charlene D. Luke

PART V TAX COOPERATION

11. Geographical boundaries of tax jurisdiction, exclusive allocation
of taxing powers in tax treaties and good tax governance in
relations with developing countries 267
Pasquale Pistone
12. Tax activists and the global movement for development through
transparency 288
Allison Christians
13. Global tax ...