The role of taxation in economic development

被引:1
|
作者
Kaldor, Nicholas
机构
来源
TRIMESTRE ECONOMICO | 2021年 / 88卷 / 352期
关键词
Taxation; development; economic policy; underdeveloped countries; income tax;
D O I
10.20430/ete.v88i352.1346
中图分类号
F [经济];
学科分类号
02 ;
摘要
In this essay, Nicholas Kaldor carries out an in-depth analysis of the ways to encourage development in underdeveloped countries, particularly those of Latin America, through fiscal policies that allow fair, equitable and effective taxation. In this way, he studies various types of taxes and their potential for the purpose of the article, such as taxes on income, on land, on products, as well as on foreign companies, in order for taxes to be effective for each country.
引用
收藏
页码:1215 / 1244
页数:30
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