In the developed and developing world, taxing certain kinds of activities, sectors or individuals - the so-called "hard-to-tax" - is a challenge for governments. This volume's goal is to take a hard, objective look at the different aspects of taxing the hard-to-tax, as well as at a variety of approaches that have been employed around the world.

I. The landscape of the hard-to-tax (J. Alm, J. Martinez-Vazquez, S. Wallace).; II. The many dimensions of the hard-to-tax.; "sizing" the problem of the hard-to-tax (J. Alm, J. Martinez-Vazques, F. Schneider).; Measuring hard-to-tax income by tax compliance and national accounts information changes in the hard-to-tax over time (F. Vaillancourt). Discussion: Laura Sour; III. Can, and should, the hard-to-tax be taxed?; Presumptive taxation of the hard-to-tax (V. Thuronyi).; Is it really so hard to tax the hard-to-tax? The context and role of presumptive (R. Bird, S. Wallace). Discussion: William Randolph; IV. Reaching the hard-to-tax. Mapping the U.S. tax compliance continuum (B. Erard, C.-C. Ho). Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax (D. Romanov). Discussion: Mark Rider; V. Sector experiences in the taxation of the hard-to-tax. Sales taxation in a global economy (W. Fox, M. Murray). Tackling agriculture in a developing country: A possible approach (I. Rajaraman). Discussion: Kelly Edmiston; VI. Country experiences for the taxation of the hard-to-tax. Creating a favorable tax environment for small business (M. Engelschalk). Taxing the urban unrecorded economy in Sub-Saharan Africa (C. Araujo-Bonjean, G. Chambas). Discussion: Milka Casanegra; VII. Strategies for taxing the hard-to-tax in the 21st Century. Reaching the hard-to-tax: Consequences and possibilities (R. Bahl).