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"Foreword" [2013] ELECD 349; in Brauner, Yariv; Stewart, Miranda (eds), "Tax, Law and Development" (Edward Elgar Publishing, 2013) viii

Book Title: Tax, Law and Development

Editor(s): Brauner, Yariv; Stewart, Miranda

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9780857930019

Section Title: Foreword

Number of pages: 6

Extract:

Foreword
Stephen E. Shay*

The chapters in this volume examine a series of topics relating to the
intersection of tax, law and development. The topics examine, among
other matters, the relation of tax incentives in developing countries to tax
competition, international tax relations, regional integration and trad-
itional tax policy paradigms; tax expenditure reporting and fiscal feder-
alism in emerging economy contexts; a broader and people-focused
conception of tax equity; the expanding institutional role of NGOs in tax
policy discussions; and how expanding international tax cooperation can
benefit developing countries. The issues considered expand the limited
scope of legal academy discussions of tax, law and development1 and
challenge us to adopt a more inclusive approach to thinking about how
tax systems can be made more effective to improve the lives of global
citizens who live in developing countries.2
The timeliness of this work is evidenced by the increasing recognition
of `revenue mobilization' as an important factor in sustainable develop-
ment. At the turn of this century, the nations of the world adopted
Millennium Development Goals (MDGs), including trying to eradicate



* Professor of Practice, Harvard Law School
1
Prior contributions are cited in the chapters in this volume.
2
The 2012 World Bank update on poverty in the developing world reports
that in 2008 1.29 billion people lived on less than US$1.25 a day and 2.47 billion
people lived on less than US$2.00 a day (in 2005 prices). World Bank
Development Research Group ...