Tax Policy and Economic Development
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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Taxing Income Consumption and Wealth
Income Tax Reform and Administration
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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 effort employment example exemptions existing expenditure extent fact factor finance fiscal groups growth higher important improve incentives incidence income tax increase indirect industrial interest investment labor land least less levied limited matters 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 system taxation taxpayers tion urban usually wage wealth withholding