Introduction: Taxation and Economic Development: Answers and Questions from
Recent Research; Part One: Tax Capacity and Tax Effort 1. The Taxable
Capacity of a Country A. R. Prest 2. Assessing Tax Performance in
Developing Countries: a Critical Review of the Literature R. M. Bird 3. Tax
Effort in Developing Countries: What do Regression Measures Really
Measure? B. R. Bolnick; Part Two: Tax Revenue and Economic Growth 4.
Estimate of Revenue Elasticity and Buoyancy in Central America,
1955-1974 D. Sykes Wilford & W. T. Wilford 5. Exports, Taxes and Economic
Growth: the Case of El Salvador L. R. Caceres 6. The Fiscal Crisis of the
Latin American State E. V. K. Fitzgerald; Part Three: Equity Aspects of
Taxation 7. Income Tax and Income Distribution N. C. Kakwani 8. Progressive
Public Utility Rates as an Income Redistribution Device in Developing
Countries: the Case of Municipal Water M. T. Katzman 9. Transfer of
Resources from Agriculture to Non-agricultural activities: the Case of
India M. Lipton 10. Equity versus Ease in Indian Land Tax Policy J. F. J.
Toye; Part Four: Economic Effects of Taxation 11. Domestic Price
Stabilisation of a Staple Export Crop: an Evaluation of the Rice Premium
Tax in Thailand N. V. Lam 12. Fiscal Incentives for Firms in some
Developing Countries: Survey and Critique S. M. S. Shah & J. F. J. Toye;
Index
