The Theory of taxation for developing countries
著者
書誌事項
The Theory of taxation for developing countries
Published for the World Bank [by] Oxford University Press, c1987
- : hard
- : pbk
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注記
Includes bibliographies and index
内容説明・目次
- 巻冊次
-
: hard ISBN 9780195204988
内容説明
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.
- 巻冊次
-
: pbk ISBN 9780195205411
内容説明
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.
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