Fiscal policy in underdeveloped countries : with special reference to India
著者
書誌事項
Fiscal policy in underdeveloped countries : with special reference to India
（Routledge library editions, . Development ; v. 31）
Routledge, 2011
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注記
Originally published: 2nd ed. with a new postscript. London : George Allen and Unwin, 1969
Includes bibliographical references and index
内容説明・目次
内容説明
Originally published in 1960, with a second edition in 1969, this book is of special interest for having been the first systematic attempt to discuss problems of fiscal policy from the point of view of promoting economic growth in underdeveloped countries. It deals mainly with problems of tax policy, and outlines the economic principles by which the structure of taxation in developing economies can be constructed and evaluated. The work made a distinct contribution in the field of Development studies by reorienting the theory of fiscal policy originally developed in the economically advanced countries to the problems, requirements and institutional structure of an underdeveloped, over-populated country with a mixed enterprise system.
目次
Part I: Introduction1. Nature and Importance of the Subject2. The Characteristics of Underdevelopment Part II: Role of Fiscal Policy in Underdeveloped Economies3. Keynesian Analysis and Underdeveloped Countries4. The Requirements and Pattern of Economic Growth5. The Growth of Fiscal Policy in Underdeveloped Countries Part III: Structure of Taxation most Appropriate for India7. Functional Finance and Taxation8. Taxation of Income and Wealth9. Indirect TaxationPart IV: An Examination of some of the Basic Features of the Indian Fiscal System10. Revenues of the Union and State Governments11. Taxation of Income and Wealth12. Indirect Taxation13. Conclusion
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