Agriculture is the largest economic sector in most countries of
Latin American, Africa, and Asia, and the taxation of agricultural
land is a potentially important instrument in the development
policies of such nations. But there is a large gap between theory
and practice, a gap that needs explaining. In addition, there have
been interesting changes in thought on the role of such taxation in
development. Richard M. Bird covers all this in a complete
rethinking of the whole subject. His book is a distinguished
successor to Haskell P. Wald's classic study, Taxation of
Agricultural Land in Underdeveloped Economics, published by Harvard
University Press in 1959. With abundant evidence Bird argues that
the tax system of each country, in order to be effective as a part
of development policy, must be tailored carefully to peculiar
circumstances and objectives of that country.
General
Imprint: |
Harvard University Press
|
Country of origin: |
United States |
Series: |
Harvard Law School International Tax Program |
Release date: |
1974 |
First published: |
1974 |
Authors: |
Richard M. Bird
|
Dimensions: |
230 x 150 x 27mm (L x W x T) |
Format: |
Hardcover
|
Pages: |
361 |
ISBN-13: |
978-0-674-86855-7 |
Categories: |
Books >
Business & Economics >
Economics >
General
Promotions
|
LSN: |
0-674-86855-2 |
Barcode: |
9780674868557 |
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