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Full-Text Articles in Law
The Challenges Of Tax Collection In Developing Economies (With Special Reference To India), Pramod K. Rai
The Challenges Of Tax Collection In Developing Economies (With Special Reference To India), Pramod K. Rai
LLM Theses and Essays
This paper gives an overview of the Indian tax system and discusses the challenges in tax collection faced by developing economies using India as a model. The paper discusses the ways and means to reduce the black economy and to improve tax compliance for better collection of revenue. The paper further proposes the establishment of a dispute resolution system in developing economies similar to that of the United States for speedy and fair settlement of taxation disputes.
Bridging The North/South Divide: International Redistribution And Tax Competition, Reuven S. Avi-Yonah
Bridging The North/South Divide: International Redistribution And Tax Competition, Reuven S. Avi-Yonah
Articles
The most important social problem facing humanity at the beginning of the 21st century is the yawning divide in standards of living between the rich nations of the global North and the poor nations of the global South. The following table gives some indicia of the current gap in living standards. It shows that the majority of the population in most developing countries lives on less than two dollars a day; that in some developing countries, over a quarter of children aged 10-14 are employed in the work force; that mortality for children under five in developing countries can be …