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 traditional
tax policy paradigms; tax expenditure reporting and fiscal federalism
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