 The Role of Taxation in Economic DevelopmentN. Kaldor
Chapter Chapter 8 in Problems in Economic Development, 1965, pp 170-195 from Palgrave Macmillan Abstract: Abstract 1. Problems of taxation, in connection with economic development, are generally discussed from two different points of view, which involve very different, and often conflicting, considerations: the point of view of incentives and the point of view of resources. Those who believe that it is the lack of adequate incentives which is mainly responsible for insufficient growth and investment are mainly concerned with improving the tax system from an incentive point of view through the granting of additional concessions of various kinds, with less regard to the unfavourable effects on the public revenue. Those who believe that insufficient growth and investment is mainly a consequence of a lack of resources, are chiefly concerned with increasing the resources available for investment through additional taxation even at the cost of worsening its disincentive effects. Keywords: Agricultural Sector; Direct Taxation; Luxury Consumption; Foreign Enterprise; Public Revenue (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:pal:intecp:978-1-349-15223-0_8 Ordering information: This item can be ordered from DOI: 10.1007/978-1-349-15223-0_8 Access Statistics for this chapter More chapters in International Economic Association Series from Palgrave Macmillan |
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