"Index" [2013] ELECD 366; in Brauner, Yariv; Stewart, Miranda (eds), "Tax, Law and Development" (Edward Elgar Publishing, 2013) 377

Book Title: Tax, Law and Development

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

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9780857930019

Section Title: Index

Number of pages: 18

Extract:

Index
ability to pay 60, 108, 269, 278 Austria 274, 334
tax reform validity 129, 135, 149­52 Avi-Yonah, R. 217­18
Abdul Latif Jameel Poverty Action Lab
245 Bagchi, A. 192
accountability 43 Bahrain 329
democratic 4, 10, 13, 58, 62, 74­6, Baldwin, R. 317, 336
183, 336, 337­8 Banerjee, A.V. 245, 261
global tax information networks 22, bank secrecy 326, 328­9, 332, 334, 342
317, 320, 326 `Banker to the Poor' 244
participatory 337 Barthel, F. 114
transparency 183­4, 188, 190­91, Belgium 334
303 benefit taxation 211, 212
ActionAid UK 291, 292 Benshalom, I. 215, 238
activism/activists 21, 288­315 best practices
administrative Budget Transparency (OECD) 187­8
costs 246 tax expenditure 198
culture 150­51 tax treaty 20, 268­77, 278, 285
state (global) 22, 316­44 bilateral tax treaties 270, 275­6
see also tax administration double taxation xi, 323­4, 326­7,
adverse selection problem 246, 260 330, 333, 337, 344
African Tax Administration Forum 332 foreign direct investment and xi, 269,
agglomeration economies 37 273, 287, 323
aid/aid policy ix, 4, 9, 191, 199 bilateralism, diplomatic 319­23, 343
internation equity 18­19, 209­40 Bill C-300 (Canada) 303
subsidies 20, 241­63, 278 Bird, R.M. xii, 197­8, 204
tax incentives 19­20, 241­63 Bono 291, 299­300
tax sparing and 11, 113, 119 Braithwaite, J. 320, 322
Amnesty International 235, 236 Brazil 274, 312
Angola 290 BRICS group 16, 78­ ...