The Theory of taxation for developing countries

Author(s)

• Newbery, David M. G.
• Stern, N. H. (Nicholas Herbert)

Bibliographic Information

The Theory of taxation for developing countries

edited by David Newbery, Nicholas Stern

Published for the World Bank [by] Oxford University Press, c1987

• : hard
• : pbk

Note

Includes bibliographies and index

Description and Table of Contents

Volume

: hard ISBN 9780195204988

Description

Tax policy has far-reaching implications for economic development and public administration. This book, which presents a modern theory of public finance, brings together many distinguished economists who have written on the subject. They provide coherent principles for tax design and a systematic framework for the analysis of practical questions of tax reform and pricing policy in developing countries. The book is especially timely as countries experience increasing shortages of government revenue and the distortions brought about by poorly designed tax systems. It pays particular attention to the special problems of developing countries, such as the taxation of agriculture. The aim throughout is to develop techniques that can be quantitatively applied given the data available, and empirical case studies illustrate the methods in action. Readership: development economists; administrators; researchers; students of development studies.

Volume

: pbk ISBN 9780195205411

Description

Written by leading experts in the field, this book presents and extends the modern theory of public finance to provide a systematic framework for the analysis of practical questions of tax and pricing policy in developing countries. Demonstrating how to be formal, quantitative, and coherent about the analysis of a wide range of policy reforms, the contributors discuss the limits and applicability of results in optimal tax theory, demonstrate how to use the available data, and offer a unified approach to policy discussion that can be applied to various issues including pricing, public expenditure, and project appraisal. At a time when countries are increasingly alarmed by the shortage of government revenue and the distortive effects of ill-designed tax systems, this volume is an especially welcome contribution.

by "Nielsen BookData"

Details

• NCID: BA01294705
• ISBN:
  • 0195204980
  • 0195205413
• LCCN: 87011106
• Country Code: us
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: New York
• Pages/Volumes: xvi, 694 p.
• Size: 24 cm
• Classification:
  • LCC : HJ2351.7
  • DC19 : 336.2/009172/4
  • NDC7 : 345.2
• Subject Headings:
  • LCSH : Taxation -- Developing countries