Taxation and Development - a Comparative Study Ius Comparatum - Global Studies in Comparative Law
Ius Comparatum – Global Studies in Comparative Law Karen B. Brown Editor Taxation and Development - A Comparative Study Ius Comparatum - Global Studies in Comparative Law Volume 21 Series Editors Katharina Boele-Woelki, Bucerius Law School, Germany Diego P. Fernandez Arroyo, Institut d’Études Politiques de Paris, Sciences Po, France Founding Series Editors Jürgen Basedow, Max Planck Institute for Comparative and International Private Law, Germany George Bermann, Columbia University School of Law, USA Editorial Board Bénédicte Fauvarque-Cosson, Université Panthéon-Assas, Paris 2, France Joost Blom, University of British Columbia, Canada Giuseppe Franco Ferrari, Università Bocconi, Milan, Italy Toshiyuki Kono, Kyushu University, Fukuoka, Japan Marek Safjan, Court of Justice of the European Union, Luxembourg Jorge Sanchez Cordero, Mexican Center of Uniform Law, Mexico Ulrich Sieber, Max Planck Institute for Foreign and International Criminal Law, Germany More information about this series at http://www.springer.com/series/11943 Académie Internationale de Droit Comparé International Academy of Comparative Law Karen B. Brown Editor Taxation and Development - A Comparative Study Editor Karen B. Brown George Washington University Law School Washington, DC, USA ISSN 2214-6881 ISSN 2214-689X (electronic) Ius Comparatum - Global Studies in Comparative Law ISBN 978-3-319-42155-1 ISBN 978-3-319-42157-5 (eBook) DOI 10.1007/978-3-319-42157-5 Library of Congress Control Number: 2016962635 © Springer International Publishing Switzerland 2017 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed.
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