Introduction Taxation and Economic Development: Answers and Questions from Recent Research

The governments of most poor countries profess a desire to stimulate and guide the economic and social development of their nations. This aspiration can be found enshrined in the many hundreds of development plans which have gushed forth from the government printing offices of the underdeveloped world in the last thirty years. Seemingly undeterred either by the enormity of their ambition or by the frequency of undeniable failure, many governments of poor countries continue to reach out for the goal of government promoted and directed development.