El papel de la tributación en el desarrollo económico

Nicholas Kaldor

El Trimestre Económico, 2021, vol. 88 (4), issue 352, 1215-1244

Abstract: In this essay, Nicholas Kaldor carries out an in-depth analysis of the ways to encourage development in underdeveloped countries, particularly those of Latin America, through fiscal policies that allow fair, equitable and effective taxation. In this way, he studies various types of taxes and their potential for the purpose of the article, such as taxes on income, on land, on products, as well as on foreign companies, in order for taxes to be effective for each country.

Keywords: taxation; development; economic policy; underdeveloped countries; income tax. (search for similar items in EconPapers)
JEL-codes: H20 H21 N16 O23 (search for similar items in EconPapers)
Date: 2021
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DOI: 10.20430/ete.v88i352.1346

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