Taxation for Development: Principles and Applications.

Nicholas Stern, S. R. Lewis

Economica · 1987 · 15 citations · 0 references

Concepts

Abstract

An introduction to the analysis of tax policy in developing countries. The book focuses on the open economy and the real costs of subsidising certain industries through tax policies, and includes consideration of the different kinds of taxes used in developing countries and practice in analytical skills by solving problems included in most chapters. Courses in development economics.