The goal of this edited volume is to take a hard, objective look at the many different aspects of taxing the hard-to-tax, as well as the many different approaches that have been employed around the world. In the developed and developing world, taxing certain kinds of activities, sectors, or individuals - the so-called "hard-to-tax" - is a challenge for governments. In the past, the practical side of this issue has received some attention, mainly from those working in the trenches of tax administration. There has also been some analytical work on such things as "presumptive" taxation, as well...

The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. During the transition from 1991 to the present, fiscal reform has been a pillar of Russia's reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few recognizable taxes, establish an efficient tax administration where taxpayers had never paid taxes directly, and decentralize the system of governance where power had been centralized and dictatorial. Despite the remarkable achievements, many old and new challenges remain. This book brings an analytical...

It is hard to think of anyone who has contributed so much and so widely to research in international public finance since the 1960s as has Richard Bird. This volume of essays emerged from a conference dedicated to Bird, and aims to expand our understanding of international public finance. The topics covered reflect the wide contributions of Bird to the subject of international public finance, including original reviews of intergovernmental fiscal relations, fiscal policy and tax evasion and tax administration, all with a special focus on transition and developing countries. These essays...