Taxation and Development - A Comparative Study

Preface.- Introduction.- I. General Report.- Taxation and Development - Overview; Karen Brown.- II. National Reports.- Australia's Hybrid International System: Limited Focus on Tax and Development; Miranda Stewart.- Recent Trends In Belgium's International Tax Policy (In French); Edoardo Traversa and Gaëtan Zeyen - Translated to Englush by Karen B. Brown.- Income Taxation in Brazil - A Comparative Law Approach; Misabel Abreu Machado Derzi, André Mendes Moreira and Fernando Daniel de Moura Fonseca.- Taxation and Development In Croatia; Natasa Zunic Kovacevic.- Tax Law Components to Provide Incentives for Investment; Michal Radvan and Dana Sramková.- Structural and Temporary Tax Mechanisms to Promote Economic Growth and Development in France; Thomas Dubut.- Transparency and Simplicity Support Investment in Hongkong; Andrew Halkyard.- Current Issues In Cross Border Taxation and Inbound Investments in The State Of Israel; Tamir Shanan, Sagit Leviner and Moran Harari.- How Italian Tax Policy Provides Incentives for Investment in Developing, Emerging, or Low-Income Countries; Claudio Sacchetto.- Taxation and Development: Japan; Yoshihiro Masui.- The Maldives - A Fledgling International Tax Jurisdiction; Kevin Holmes.- Extensive Treaty Network and Unilateral Credits Support Foreign Investment: The Dutch Approach; Raymon H.C. Luja.- Tax Incentives in the System of Direct Taxes in Poland; Wlodzimierz Nykiel and Michal Wilk.- Overview of Income and Investment Taxation in Portugal; Fernando Rocha Andrade.- Taxation and Development: The South African Position; Craig  West and Jennifer Roeleveld.- International Taxation: The Case of Uganda; Jalia Kangave.- Britain Open for Business; Rita Cunha.- Taxation and Development: The U.S.

Karen B. Brown is the Donald Phillip Rothschild Research Professor of Law at the George Washington University Law School in Washington, D.C.