000			03634nam a2200205 4500
001			00000000000000010540
005			20230312185439.0
008			010101s19641964-us g 001 0 engsd
041			_aeng
043			_a-us
050			_aHJ 2351 _b.7 .R43 1964
245			_aReadings on taxation in developing countries / _cedited by Richard Bird and Oliver Oldman.
260			_aBaltimore, Md. : _bThe Johns Hopkins Press, _c1964.
300			_axii, 556 páginas ; _c23 cm.
505	0		_aPart I. FISCAL POLICY AND ECONOMIC DEVELOPMENT -- 1. Fiscal policies for Under-developed countries / _rWalter W. Heller, 3. -- _t2. Fiscal policy in a developing country / _rJohn H. Adler, 31. -- _t3. Taxation and economic planning / _rPakistan planning commission, 59. -- _t4. Financing soviet economic development / _rF.D. Holzman, 71. -- _tPART II. COMPARATIVE FISCAL SYSTEMS -- 5. Patterns of public revenue and expenditure / _rAlison Martin and W. Arthur Lewis, 91. -- _t6. Government revenue systems in Asian Countries / _rUnited Nations Economic Commission for Asia and the Far East, 116. -- _t7. Tax Pattern in Latin America / _rJoseph P. Crockett, 153. -- _tPART III. Income taxes -- 8. Reconstruction of foreign tax systems / _rRichard Goode, 169. -- _t9.Schedular and global income taxes / _rCommission to study the fiscal system of Venezuela, 180. -- _t10. comment on scheduler and global income taxes / _rFrancesco Forte, 185. -- _t11. Taxation of corporations and dividends / _rCommission to study the fiscal system of Venezuela, 187. -- _t12. Special features of corporate taxation in under-developed countries / _rUnited Nations Fiscal Commission, 199. -- _t13.The taxation of business profits / _rNicholas Kaldor, 215. -- _t14. Capital gains taxation / _rA Harvard Law School Group, 236. -- _t15. What happens when exemptions end: retrospect and prospect in Puerto Rico / _rMilton C. Taylor, 245. -- _tPART IV. SALES AND EXPENDITURE TAXES -- 16. Taxation of savings and consumption in underdeveloped countries / _rRichard Goode, 259. -- _t17. Taxation of consumption expenditures, with special reference to India / _rRaja J. Chelliah, 281. -- _t18. The expenditure tax in a system of personal taxation / _rNicholas Kaldor, 291. -- _t19. Tax reform in India / _rNicholas Kaldor, 311. -- _t20. Concepts of sales taxation / _rClara K. Sullivan, 319. -- _tPART V. LOCAL FINANCE AND REAL PROPERTY TAXES. -- 21. Local finance in Indonesia / _rDouglas S. Paauw, 361. -- _t22. Fiscal management of municipalities and economic development / _rJoseph Froomkin, 386. -- _t23. The taxation of the unimproved value and land / _rJ.R. Hicks and U.K. Hicks, 402. -- _t24. A graduated land tax / _rWorld Bank Mission to Colombia, 413. -- _t25. Land taxes and land reform in Colombia / _rAlbert O. Hirschman, 416. -- _t26. The role of agricultural land taxes in Japanese development / _rFood and Agriculture Organization of the United Nations, 436. -- _tPART VI. TAXES ON FOREIGN TRADE -- 27. The role of taxation in the export economies / _rJonathan Levin, 453. -- _t28. Taxes on foreign trade in Nigeria / _rWorld Bank Mission to Nigeria, 467. -- _t29. Comments on the world bank proposals / _rP.T. Bauer, 472. -- _t30. A Reply to Mr. Bauer / _rJohn H. Adler, 484. -- _tPART VII. REGIONAL INTEGRATION, TAX ADMINISTRATION AND TECHNICAL ASSISTANCE -- 31. Tax problems of common markets in Latin America / _rCarl S. Shoup, 497. -- _t32. Tax administration in underdeveloped countries / _rStanley S. Surrey, 503. -- _t33. Technical Assistance / _rGustav F. Papanek, 534. -- _tSelected bibliography, 545.
650			_aImpuestos.
650			_aPolítica fiscal.
651			_aPaíses en desarrollo.
942			_cCG
999			_c62159 _d62159