Tax Policy and Economic DevelopmentEvaluation 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. |
Contents
Approaches to Development Taxation | 4 |
A Primer on Taxation and Development | 5 |
Analyzing Tax Policy | 18 |
Copyright | |
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agricultural analysis approach argued argument assessment benefit capital central changes Chapter Cnossen Colombia consumption consumption taxes cost desired developing coun developing countries discussion distribution earmarking economic growth effects efficient elasticity employment equity example excise exemptions expenditure extent factor prices fiscal goal groups implemented important incentives incidence increase indirect taxes industrial inflation International Monetary Fund investment labor labor-intensive land less levied McLure ment optimal tax output Papua New Guinea particular country payments percent personal income tax political poor potential practice principle problem progressive progressive taxes property tax published as Bird reason redistributive regressive relatively relevant result revenue role sales taxes saving social studies subsidies suggested tax administration tax farming tax incidence tax policy tax rate tax ratio tax reform tax structure tax system taxation taxes in developing taxpayers tion urban valorization tax value-added tax wage wealth taxes withholding