The Theory of Taxation for Developing Countries

by David M. G. Newbery (Editor), Nicholas Stern (Editor)

Written by leading experts in the field, this book presents and extends the modern theory of public finance to provide a systematic framework for the analysis of practical questions of tax and pricing policy in developing countries. Demonstrating how to be formal, quantitative, and coherent
about the analysis of a wide range of policy reforms, the contributors discuss the limits and applicability of results in optimal tax theory, demonstrate how to use the available data, and offer a unified approach to policy discussion that can be applied to various issues including pricing, public
expenditure, and project appraisal. At a time when countries are increasingly alarmed by the shortage of government revenue and the distortive effects of ill-designed tax systems, this volume is an especially welcome contribution.

Paperback

First published October 1, 1987