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A Framework For An Informed Study Of The Realistic Role Of Tax In A Development Agenda, Yariv Brauner
A Framework For An Informed Study Of The Realistic Role Of Tax In A Development Agenda, Yariv Brauner
UF Law Faculty Publications
This article builds on the insights of this development research to develop a new agenda for tax incentives (and equivalent tax measures), the research of their merits when used by developing countries, and their optimal design. The stated goal of these incentives is to attract foreign direct investment, and ultimately enhance economic growth and promote development. Almost all countries use such tax incentives, and business interests strongly support and even demand their use, yet, economic research in general, and the international economic organizations in particular, have been skeptical about their effectiveness." Tax incentives are not only ubiquitous, but also very …
The Discursive Failure In Comparative Tax Law, Omri Y. Marian
The Discursive Failure In Comparative Tax Law, Omri Y. Marian
UF Law Faculty Publications
Tax comparatists tend to bemoan the grim status of their chosen field. Complaints are aimed both at the scarcity of decent comparative legal tax scholarship, and at the lack of a theoretical foundation for the study of comparative tax law. The purpose of this Article is to portray a more sanguine, yet critical, view of this field. Sanguine, since a sympathetic reading of contemporary comparative tax scholarship demonstrates that there is more than enough such scholarship to generate a lively debate on comparative tax works and their methodologies. Critical, since all of these works fail to produce even the faintest …