The Theory of Taxation for Developing Countries - Softcover

Inhaltsangabe

Written by leading experts in the field, this book presents and extends the modern theory of public finance to provide a systematic framework for the analysis of practical questions of tax and pricing policy in developing countries. Demonstrating how to be formal, quantitative, and coherent about the analysis of a wide range of policy reforms, the contributors discuss the limits and applicability of results in optimal tax theory, demonstrate how to use the available data, and offer a unified approach to policy discussion that can be applied to various issues including pricing, public expenditure, and project appraisal. At a time when countries are increasingly alarmed by the shortage of government revenue and the distortive effects of ill-designed tax systems, this volume is an especially welcome contribution.

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