Includes bibliographical references (p. 345-375) and index.

Foreward / Stephen E. Shay -- Introduction. Tax, law and development / Yariv Brauner and Miranda Stewart -- The future of tax incentives for developing countries / Yariv Brauner -- The tragic choices of tax policy in a globalized economy / Tsilly Dagan -- Economic development and the role of tax in Southern Africa : the South African headquarter company structure / Tracy Gutuza -- Tax sparing : a reconsideration of the reconsideration / Luís Eduardo Schoueri -- Is this a pipe? : Validity of a tax reform for a developing country / Ana Paula Dourado -- The place of law in the evolution of Chinese fiscal federalism / Wei Cui -- The globalization of tax expenditure reporting : transplanting transparency in India and the Global South / Lisa Philipps -- Internation equity and human development / Anthony C. Infanti -- The role of developed world tax incentives in microfinance / Charlene D. Luke -- Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relation with developing countries / Pasquale Pistone -- Tax activists and the global movement for development through transparency / Allison Christians -- Global tax information networks : legitimacy in a global administrative state / Miranda Stewart.