Kaldor, Nicholas
January 1963
Foreign Affairs;Jan1963, Vol. 41 Issue 2, p410
Academic Journal
The importance of public revenue to underdeveloped countries can hardly be exaggerated if they are to achieve their hopes of accelerated economic progress. Taxes and other compulsory levies provide the most appropriate instruments for increasing savings for capital formation out of domestic sources. Therefore in this article, the author would like to examine taxation systems in underdeveloped countries. These countries show enormous diversity in their economic and social set-up, they all show a degree of inequality in the distribution of income comparable to, if not greater than that of the developed countries of Western Europe or North America. In addition, the incidence of taxation in most underdeveloped countries is regressive than that of the developed countries. Indirect taxes make up a much higher share of the total revenue, and far more of the income tax revenue falls on salaries and wages.


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