Miranda Stewart

Yariv Brauner

'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.' – Michael J. Wasylenko, Syracuse University, US Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.

Tax, Law and Development

Leo Hickey

Politeness as practised across 22 European societies, firmly set within critical debates developed since the 1980s, is here presented in ways related to concrete situations in which language-users interact with one another to achieve their goals. Areas covered include types of politeness, forms of address, negotiation and small-talk in various contexts.

Politeness in Europe

Matthew Harding

Ann O'Connell

Applies comparative and theoretical perspectives to not-for-profit law, taxation and regulation to deepen understanding of the sector.

Miranda Stewart

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