ABSTRACT
First published in 1978. 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
chapter |10 pages
Introduction
part One|70 pages
Tax Capacity and Tax Effort
chapter Chapter 2|29 pages
Assessing Tax Performance in Developing Countries: A Critical Review of the Literature
chapter Chapter 3|19 pages
Tax Effort in Developing Countries: What do Regression Measures Really Measure?
part Two|78 pages
Tax Revenue and Economic Growth
part Three|88 pages
Equity Aspects of Taxation
chapter Chapter 9|29 pages
Transfer of Resources from Agriculture to Non-agricultural Activities: the Case of India
part Four|50 pages
Economic Effects Of Taxation