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If you have any questions, you are always welcome to contact us. We'll get back to you as soon as possible, withing 24 hours on weekdays.
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The goal of this edited volume is to take a hard, objective look at the many different aspects of taxing the hardtotax, 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 socalled 'hardtotax' 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 hardtotax. 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 hardtotax will become even more pressing.
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