内容简介
Thetaxsystemisoneoftheinstrumentssaidtobeavailabletotranslatedevelopmentpolicyobjectivesintopractice.Thewide-rangingpaperscollectedtogetherinthisvolume,firstpublishedin1978,exploredifferentaspectsofthelinkbetweennationaldevelopmentobjectivesandthetaxsystem.Attentionisparticularlyfocusedontraditionalaimssuchasgrowth,fairdistributionandeconomicstabilisationanddevelopment.Articleswrittenbydistinguishedexpertsinthefieldsofpublicfinanceandeconomicdevelopmentclarifytheconceptsoftaxablecapacityandtaxeffort,andexaminetheconnectionsbetweengrowthandchangeswithinthetaxsystem.