THIS PAPER CONCERNS the theory and practice of taxation in poor countries. We should
ask at the outset whether the analyses of taxation for developed and less-developed …

Public economics is about the application of economic analysis to the problems of public
policy. As such its scope is obviously vast, including, inter alia, the role and objectives of …

1. PROBLEMS of taxation, in connection with economic development, are generally
discussed from two different points of view, which involve very different, and often conflicting …

Public finance is one of the oldest branches of economics. For centuries economic policy
consisted of little else. But in the twentieth century the range of issues with which tax policy is …

THE character of pure theory, deduction from received first principles, attaches not only to
the incidence of taxes, which has been considered in the former articles, but also—in a …

The importance of good administration has long been as obvious to those concerned with
taxation in developing countries as has its absence. Over thirty years ago, Stanley Surrey …

(1) First, the tax reform problem as defined above will be analysed. Starting from a given
equilibrium corresponding to the existing tax system, one will explore neighbour equilibria in …

Problems of taxation, in connexion with economic development, are generally discussed
from two different points of view, which involve quite distinct, and often conflicting …

Hinrichs' has shown that, in developing countries, tax level differences are correlated to
some extent with the" degree of openness" measured by imports as a percentage of gross …

Originally published in 1960, with a second edition in 1969, this book is of special interest for
having been the first systematic attempt to discuss problems of fiscal policy from the point of …