The tax system is one of the instruments said to be available to
translate development policy objectives into practice. The
wide-ranging papers collected together in this volume, first
published in 1978, explore different aspects of the link between
national development objectives and the tax system. Attention is
particularly focused on traditional aims such as growth, fair
distribution and economic stabilisation and development. Articles
written by distinguished experts in the fields of public finance
and economic development clarify the concepts of taxable capacity
and tax effort, and examine the connections between growth and
changes within the tax system.
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