The Theory of Taxation for Developing Countries

Tax policy has far-reaching implications for economic development and public administration. This book, which presents a modern theory of public finance, brings together many distinguished economists who have written on the subject. They provide coherent principles for tax design and a systematic framework for the analysis of practical questions of tax reform and pricing policy in developing countries. The book is especially timely as countries experience increasing shortages of government revenue and the distortions brought about by poorly designed tax systems. It pays particular attention to the special problems of developing countries, such as the taxation of agriculture. The aim throughout is to develop techniques that can be quantitatively applied given the data available, and empirical case studies illustrate the methods in action. Readership: development economists; administrators; researchers; students of development studies.