ABSTRACT

Between 1956 and 1977, Kaldor was called upon by eight countries to give advice on their tax systems. A ninth was Chile, where he offered an unwelcome opinion of the country's bourgeoisie. The countries were all "less developed," (LDCs), some newly independent, one still a Crown colony, none so stable that tax reforms could be simply imposed from the top, if that indeed, is ever the case.