Tax Policy and Economic Development
Johns Hopkins University Press, 1992 - 270 pages
Evaluation of the unique conditions that apply to developing nations and an examination of their impact on both the kinds of taxes that may be raised and the effective administration of tax policy.
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achieve activity administrative altering amount analysis approach argument assessment benefit Bird capital central changes Chapter collection concerned considered consumption cost course depends desired developing countries direct discussion distribution earmarking economic effects efficient employment example exemptions existing expenditure extent fact factor final finance fiscal groups growth higher important improve incentives incidence income tax increase indirect industrial interest investment labor land least less levied limited means measures noted objectives particular percent perhaps political poor possible potential practice principle problem progressive question ratio reason recent reduce relatively respect result revenue saving sector seems simply social structure studies suggested tax administration tax policy tax reform tax structure tax system taxation taxpayers tion urban usually wage wealth withholding