Taxation and economic development : twelve critical studies
Author(s)
Bibliographic Information
Taxation and economic development : twelve critical studies
(Routledge revivals)
Routledge, 2013
- : hbk
- : pbk
Available at 5 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Reprint. Originally published: London : Frank Cass, 1978
Includes bibliographical references and index
Description and Table of Contents
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.
Table of 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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