Taxation and Economic Development (Routledge Revivals) : Twelve Critical Studies (Routledge Revivals)

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Taxation and Economic Development (Routledge Revivals) : Twelve Critical Studies (Routledge Revivals)

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  • 製本 Paperback:紙装版/ペーパーバック版/ページ数 10 p.
  • 言語 ENG
  • 商品コード 9780415833905
  • DDC分類 336.20091724

Full Description

The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between national development objectives and the tax system. Attention is particularly focused on traditional aims such as growth, fair distribution and economic stabilisation and development. Articles written by distinguished experts in the fields of public finance and economic development clarify the concepts of taxable capacity and tax effort, and examine the connections between growth and changes within the tax system.

Contents

Preface; Introduction: Taxation and Economic Development: Answers and Questions from Recent Research; Part One: Tax Capacity and Tax Effort 1. The Taxable Capacity of a Country A. R. Prest 2. Assessing Tax Performance in Developing Countries: a Critical Review of the Literature R. M. Bird 3. Tax Effort in Developing Countries: What do Regression Measures Really Measure? B. R. Bolnick; Part Two: Tax Revenue and Economic Growth 4. Estimate of Revenue Elasticity and Buoyancy in Central America, 1955-1974 D. Sykes Wilford & W. T. Wilford 5. Exports, Taxes and Economic Growth: the Case of El Salvador L. R. Caceres 6. The Fiscal Crisis of the Latin American State E. V. K. Fitzgerald; Part Three: Equity Aspects of Taxation 7. Income Tax and Income Distribution N. C. Kakwani 8. Progressive Public Utility Rates as an Income Redistribution Device in Developing Countries: the Case of Municipal Water M. T. Katzman 9. Transfer of Resources from Agriculture to Non-agricultural activities: the Case of India M. Lipton 10. Equity versus Ease in Indian Land Tax Policy J. F. J. Toye; Part Four: Economic Effects of Taxation 11. Domestic Price Stabilisation of a Staple Export Crop: an Evaluation of the Rice Premium Tax in Thailand N. V. Lam 12. Fiscal Incentives for Firms in some Developing Countries: Survey and Critique S. M. S. Shah & J. F. J. Toye; Index

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