Fiscal Reform and Structural Change in Developing Countries
Contributors: Guillermo Perry (Editor); John Whalley (Editor); Gary McMahon (Editor)
Publisher: Palgrave Macmillan
Published: August 9, 2000
Format: Hardcover
Number of pages: 264
ISBN-13: 9780333588833
Subjects: Development economics; Economic history; Political economy; Taxation; Developing countries; 20th century
First sentence: The conventional approach to tax incidence rests heavily on arbitrary assumptions as to how taxes are shifted forward or backwards.