Readings on taxation in developing countries /
edited by Richard Bird and Oliver Oldman.
- Baltimore, Md. : The Johns Hopkins Press, 1964.
- xii, 556 páginas ; 23 cm.
Part I. FISCAL POLICY AND ECONOMIC DEVELOPMENT -- 1. Fiscal policies for Under-developed countries / 2. Fiscal policy in a developing country / 3. Taxation and economic planning / 4. Financing soviet economic development / PART II. COMPARATIVE FISCAL SYSTEMS -- 5. Patterns of public revenue and expenditure / 6. Government revenue systems in Asian Countries / 7. Tax Pattern in Latin America / PART III. Income taxes -- 8. Reconstruction of foreign tax systems / 9.Schedular and global income taxes / 10. comment on scheduler and global income taxes / 11. Taxation of corporations and dividends / 12. Special features of corporate taxation in under-developed countries / 13.The taxation of business profits / 14. Capital gains taxation / 15. What happens when exemptions end: retrospect and prospect in Puerto Rico / PART IV. SALES AND EXPENDITURE TAXES -- 16. Taxation of savings and consumption in underdeveloped countries / 17. Taxation of consumption expenditures, with special reference to India / 18. The expenditure tax in a system of personal taxation / 19. Tax reform in India / 20. Concepts of sales taxation / PART V. LOCAL FINANCE AND REAL PROPERTY TAXES. -- 21. Local finance in Indonesia / 22. Fiscal management of municipalities and economic development / 23. The taxation of the unimproved value and land / 24. A graduated land tax / 25. Land taxes and land reform in Colombia / 26. The role of agricultural land taxes in Japanese development / PART VI. TAXES ON FOREIGN TRADE -- 27. The role of taxation in the export economies / 28. Taxes on foreign trade in Nigeria / 29. Comments on the world bank proposals / 30. A Reply to Mr. Bauer / PART VII. REGIONAL INTEGRATION, TAX ADMINISTRATION AND TECHNICAL ASSISTANCE -- 31. Tax problems of common markets in Latin America / 32. Tax administration in underdeveloped countries / 33. Technical Assistance / Selected bibliography, 545. Walter W. Heller, 3. -- John H. Adler, 31. -- Pakistan planning commission, 59. -- F.D. Holzman, 71. -- Alison Martin and W. Arthur Lewis, 91. -- United Nations Economic Commission for Asia and the Far East, 116. -- Joseph P. Crockett, 153. -- Richard Goode, 169. -- Commission to study the fiscal system of Venezuela, 180. -- Francesco Forte, 185. -- Commission to study the fiscal system of Venezuela, 187. -- United Nations Fiscal Commission, 199. -- Nicholas Kaldor, 215. -- A Harvard Law School Group, 236. -- Milton C. Taylor, 245. -- Richard Goode, 259. -- Raja J. Chelliah, 281. -- Nicholas Kaldor, 291. -- Nicholas Kaldor, 311. -- Clara K. Sullivan, 319. -- Douglas S. Paauw, 361. -- Joseph Froomkin, 386. -- J.R. Hicks and U.K. Hicks, 402. -- World Bank Mission to Colombia, 413. -- Albert O. Hirschman, 416. -- Food and Agriculture Organization of the United Nations, 436. -- Jonathan Levin, 453. -- World Bank Mission to Nigeria, 467. -- P.T. Bauer, 472. -- John H. Adler, 484. -- Carl S. Shoup, 497. -- Stanley S. Surrey, 503. -- Gustav F. Papanek, 534. --