The theory of taxation for developing countries / Edited by David Newbery, Nicholas Stern.

1. Introduction / David Newberry and Nicholas Stern, 3. -- PART 1. THEORY, 19. 2.The theory of optimal commodity and income taxation: an introduction / Nicholas Stern, 22. -- 3. Aspects of the General Theory of tax reform / Nicholas Stern, 60. -- 4.Econometric issues for tax design in developing countries / Angus Deaton, 92. -- 5.Dynamic issues / David Newbery and Nicholas Stern, 114. -- 6.Taxation, cost-benefit analysis, and effective protection / Christopher Bliss, 141. -- PART 2. STRUCTURAL ISSUES AND TAXATION, 163. 7. Taxation and development / David Newbery, 163. -- 8.Quantitative characteristics of the tax systems of developing countries / Vito Tanzi, 205. -- 9.Tax reform in developing countries / Richard Musgrave, 242. -- 10.Public policy and the labor market in developing countries / Gary Fields, 264. -- PART 3. CASE STUDIES IN TAX REFORM, 279. 11. Alternative sources of government revenue: illustrations from India, 1979-80 / Ehtisham Ahmad and Nicholas Stern, 281. -- 12.Some lessons from Mexico's tax reform / Francisco Gil Díaz, 333. -- PART 4. THE THEORY OF AGRICULTURAL TAXATION, 361. -- 13. Agricultural taxation: the main issues / David Newbery, 366. -- 14. The theory of tax design for developing countries / Anthony Atkinson, 387. -- 15. Optimal taxation and shadow pricing in a developing economy / Christopher heady and Pradeep Mitra, 407. -- 16. The taxation and pricing of agricultural and industrial goods in developing economies / Raaj Kumar Sah and Joseph Stiglitz, 426. -- PART 5. EMPIRICAL STUDIES OF AGRICULTURAL TAXATION, 463. -- 17. Multimarket analysis of agricultural pricing policies in Korea / Avishay Braverman, Jeffrey Hammer, and Choong Yong Ahn, 467. -- 18. Identifying desirable directions of agricultural price reform in Korea / David Newbery, 489. -- 19. Short-run macroeconomic effects of agricultural pricing policies, 521. -- PART 6. TAXATION AND PRICING IN OTHER SECTORS, 531. -- 20. The incidence of fuel taxes: a comparative study of three countries / Gordon Hughes, 533. -- 21. Pricing publicly supplied goods and services / Michael Katz, 560. -- 22. Efficiency and equity implications of subsidies to secondary education in Kenya / Jane Armitage and Richard Sabot, 589. -- 23. The effects of domestic taxes on foreign private investment / Mark Gersovitz, 615. -- PART 7. FINDINGS AND IMPLICATIONS, 637. -- 24. Optimal tax theory and development policy: directions for future research / Peter Diamond, 638. -- 25. Conclusions / David Newbery and Nicholas Stern, 648