Book DescriptionThe 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" - оеышъ 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 as some empirical work on measuring the hard-to-tax However, the lessons from all of this work have been very unevenly disseminated, and there are clearly many unresolved issues With the steady advance of such things as globalization, internet commerce, and tax shelters, the issues in taxing the hard-to-tax will become even more pressing.  Сестры Зайцевы2005 г ISBN 0444516778.