Tax Policy and Planning in Developing Countries

In the 1950s and 1960s many developing countries, in an intense desire to accelerate growth, adopted strategies of development that relied heavily on investment planning, with a major role for the public sector. As the 1980s drew to a close, it was evident that planning, as it had been practiced by many countries in the past, was no longer viable. This timely and topical study, based on the deliberations of the International Seminar on Public Finance and the Planning Process in 1990, closely analyzes the experiences of countries practicing planning in some form so that successful policies for the future can be developed. Comprised of accounts and evaluations of country experiences, as well as an analysis of economic models devised specifically for the purpose at hand, this volume provides valuable insights into the theoretical and practical problems of integrating the analysis of tax policy with the planning process.