This report investigates how tax structures can best be designed to support GDP per capita growth.

First published in 1978. The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-rangin

This paper reviews the theoretical and empirical literature on the effects of taxation on economic performance, adds marginally to the empirical literature, and

Evaluation of the unique conditions that apply to developing nations and an examination of their impact on both the kinds of taxes that may be raised and the ef

Twelve critical studies explore aspects of the link between national economic development and the tax system. Chapters on: Tax capacity and tax effort; Tax reve