The Hard to Tax: An International Perspective
The conference The Hard to Tax: An International Perspective was held on May 15-16, 2003, in Stone Mountain, Georgia. The conference -sponsored by the Andrew Young School of Policy Studies- brought together leading economics and tax experts from around the globe to discuss the issue of the "Hard to Tax".
Sizing the Problem of the Hard to Tax (James Alm and Jorge Martinez)
Paper / Presentation
The Context for and Role of Taxation for the Hard to Tax Sector (Richard Bird and Sally Wallace)
Paper / Presentation
How to Tax Shadow Economic Activities in Sub-Saharan African Countries (Catherine Araujo-Bonjean and Gerard Chambas)
Paper / Presentation
Creating a Favorable Tax Environment for Small Business Development in Transition Countries (Michael Engelschalk and Luis Alvaro Sanchez)
Paper / Presentation
Mapping the U.S. Compliance Continuum: From Pathologically Honest to Flagrantly Defiant (Brian Erard and Chih-Chin Ho)
Paper / Presentation
Sales Taxation in a Global Economy (William Fox and Matthew Murray)
Paper / Presentation
Tackling Agriculture in a Developing Country: A Proposal for India (Indira Rajaraman)
Paper / Presentation
Costs and Benefits of Marginal Reallocation of Tax Agency Resources in Pursuit of Hard-to-tax Groups (Dimitri Romanov)
Paper / Presentation
The Size and Development of the Shadow Economy around the World and its Relation to the Hard to Tax (Friedrich Schneider)
Paper / Presentation
Presumptive Taxation of the Hard to Tax (Victor Thuronyi)
Paper / Presentation
Changes in the Hard to Tax Over Time (Francois Vaillancourt)
Paper / Presentation
