Nicholas Kaldor and Tax Reform in Developing Countries

John Toye

Cambridge Journal of Economics, 1989, vol. 13, issue 1, 183-200

Abstract: Nicholas Kaldor's tax reform proposals for eight developing countries were addressed primarily to improving the equity of direct taxation. This article explores the sources of Kaldor's proposals, his ideas about the measurement of taxable capacity, his methods as a tax adviser, the changing content of his advice, and its reception by developing country elites. While some well-known myths about Kaldor as a tax reformer are discounted, it is argued that his reform proposals often took a naive view of the potential for improved tax administration and failed to come to terms with political realities. Contemporary tax reform may, however, be equally vulnerable. Copyright 1989 by Oxford University Press.

Date: 1989
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