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
