Research Catalog

Title

Readings on taxation in developing countries. Edited by Richard Bird and Oliver Oldman.

Author

Bird, Richard M. (Richard Miller), 1938-

Publication

Baltimore, Johns Hopkins Press, 1964.

Items in the Library & Off-site

Details

Additional Authors

Oldman, Oliver

Description

xii, 556 pages; 24 cm

Subject

• Taxation > Developing countries
• Fiscal policy > Developing countries
• Fiscal policy
• Taxation
• Steuerpolitik
• Steuerpolitik
• Public finance
• Taxation > Latin America
• Trade, International
• Underdeveloped areas
• Developing countries > Taxation
• Developing countries > Fiscal policy
• Developing countries
• Entwicklungsländer

Bibliography (note)

• Bibliography: p. 545-556.

Contents

• Pt. 1. Fiscal policy and economic development. Fiscal policies for under-developed countries / Walter W. Heller -- Fiscal policy in a developing country / John H. Adler -- Taxation and economic planning / Pakistan Planning Commission -- Financing soviet economic development / F. D. Holzman
• Pt. 2. Comparative fiscal systems. Patterns of public revenue and expenditure / Alison Martin and W. Arthur Lewis -- Government revenue systems in Asian countries / United Nations Economic Commission for Asian and the Far East -- Tax pattern in Latin America / Joseph P. Crockett
• Pt. 3. Income taxes. Reconstruction of foreign tax systems / Richard Goode -- Schedular and global income taxes / Commission to study the fiscal system of Venezuela -- Comment on schedular and global income taxes / Francesco Forte -- Taxation of corporations and dividends / Commission to study the fiscal system of Venezuela -- Special features of corporate taxation in under-developed countries / United Nations Fiscal Commission -- The taxation of business profits / Nicholas Kaldor -- Capital gains taxation / A Harvard Law School Group -- What happens when exemptions end: retrospect and prospect in Puerto Rico / Milton C. Taylor
• Pt. 4. Sales and expenditure taxes. Taxation of savings and consumption in underdeveloped countries / Richard Goode -- Taxation of consumption expenditures, with special reference to India / Raja J. Chelliah -- The expenditure tax in a system of personal taxation / Nicholas Kaldor -- Tax reform in India / Nicholas Kaldor -- Concepts of sales taxation / Clara K. Sullivan
• Pt. 5. Local finance and real property taxes. Local finance in Indonesia / Douglas S. Paauw -- Fiscal management of municipalities and economic development / Joseph Froomkin -- The taxation of the unimproved value of land / J. R. Hicks and U. K. Hicks -- A graduated land tax / World Bank Mission to Colombia -- Land taxes and land reform in Colombia / Albert O. Hirschman -- The role of agricultural land taxes in Japanese development / Food and Agriculture Organization of the United Nations
• Pt. 6. Taxes on foreign trade. The role of taxation in the export economies / Jonathan Levin -- Taxes on foreign trade in Nigeria / World Bank Mission to Nigeria -- Comments on the World Bank proposals / P. T. Bauer -- A reply to Mr. Bauer / John H. Adler
• Pt. 7. Regional integration, tax administration, and technical assistance. Tax problems of common markets in Latin America / Carl S. Shoup -- Tax administration in underdeveloped countries / Stanley S. Surrey -- Technical assistance / Gustrav F. Papanek.

LCCN

64018126

OCLC

• ocm00985186
• 985186
• SCSB-513029

Owning Institutions

Princeton University Library