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

Part I. FISCAL POLICY AND ECONOMIC DEVELOPMENT -- 1. Fiscal policies for Under-developed countries / Walter W. Heller, 3. -- 2. Fiscal policy in a developing country / John H. Adler, 31. -- 3. Taxation and economic planning / Pakistan planning commission, 59. -- 4. Financing soviet economic development / F.D. Holzman, 71. -- PART II. COMPARATIVE FISCAL SYSTEMS -- 5. Patterns of public revenue and expenditure / Alison Martin and W. Arthur Lewis, 91. -- 6. Government revenue systems in Asian Countries / United Nations Economic Commission for Asia and the Far East, 116. -- 7. Tax Pattern in Latin America / Joseph P. Crockett, 153. -- PART III. Income taxes -- 8. Reconstruction of foreign tax systems / Richard Goode, 169. -- 9.Schedular and global income taxes / Commission to study the fiscal system of Venezuela, 180. -- 10. comment on scheduler and global income taxes / Francesco Forte, 185. -- 11. Taxation of corporations and dividends / Commission to study the fiscal system of Venezuela, 187. -- 12. Special features of corporate taxation in under-developed countries / United Nations Fiscal Commission, 199. -- 13.The taxation of business profits / Nicholas Kaldor, 215. -- 14. Capital gains taxation / A Harvard Law School Group, 236. -- 15. What happens when exemptions end: retrospect and prospect in Puerto Rico / Milton C. Taylor, 245. -- PART IV. SALES AND EXPENDITURE TAXES -- 16. Taxation of savings and consumption in underdeveloped countries / Richard Goode, 259. -- 17. Taxation of consumption expenditures, with special reference to India / Raja J. Chelliah, 281. -- 18. The expenditure tax in a system of personal taxation / Nicholas Kaldor, 291. -- 19. Tax reform in India / Nicholas Kaldor, 311. -- 20. Concepts of sales taxation / Clara K. Sullivan, 319. -- PART V. LOCAL FINANCE AND REAL PROPERTY TAXES. -- 21. Local finance in Indonesia / Douglas S. Paauw, 361. -- 22. Fiscal management of municipalities and economic development / Joseph Froomkin, 386. -- 23. The taxation of the unimproved value and land / J.R. Hicks and U.K. Hicks, 402. -- 24. A graduated land tax / World Bank Mission to Colombia, 413. -- 25. Land taxes and land reform in Colombia / Albert O. Hirschman, 416. -- 26. The role of agricultural land taxes in Japanese development / Food and Agriculture Organization of the United Nations, 436. -- PART VI. TAXES ON FOREIGN TRADE -- 27. The role of taxation in the export economies / Jonathan Levin, 453. -- 28. Taxes on foreign trade in Nigeria / World Bank Mission to Nigeria, 467. -- 29. Comments on the world bank proposals / P.T. Bauer, 472. -- 30. A Reply to Mr. Bauer / John H. Adler, 484. -- PART VII. REGIONAL INTEGRATION, TAX ADMINISTRATION AND TECHNICAL ASSISTANCE -- 31. Tax problems of common markets in Latin America / Carl S. Shoup, 497. -- 32. Tax administration in underdeveloped countries / Stanley S. Surrey, 503. -- 33. Technical Assistance / Gustav F. Papanek, 534. -- Selected bibliography, 545.