Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by the process of human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Topics discussed include tax laws and globalization, tax incentives and foreign investment, tax equity and aid, and transnational tax law and administration. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. Professors, students, and researchers with an interest in tax law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.