For professors, students, and researchers, Brauner (law, U. of Florida) and Stewart (law, U. of Melbourne, Australia) bring together legal scholars from around the world for 13 essays that
explore the relationship between tax, law, and development in China, Brazil, South Africa, India, and other developing countries. They consider the role of law in national and international tax
regimes and the uses of tax law in human development. They discuss substantive tax laws that are important to economic globalization, such as tax incentives for foreign direct investment, and
themes like tax equity in a global context and the processes of transnational tax law and administration. They focus on tax competition, the need for tax law reform, equity and redistribution
in tax policy, and international tax cooperation. They discuss topics like tax sparing clauses in treaties, the role of the external tax law drafter, the role of tax law in tax reform, the
challenges of tax expenditure analysis, global fairness in taxation, microfinance, tax jurisdiction and treaties, the non-governmental organization movement for tax transparency. Annotation
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