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Will Underdeveloped Countries Learn to Tax?
Abstract
THE importance of public revenue to the underdeveloped countries can hardly be exaggerated if they are to achieve their hopes of accelerated economic progress. Whatever the prevailing ideology or political color of a particular government, it must steadily expand a whole host of non-revenue-yielding services?education, health, communication systems and so on? as a prerequisite for the country's economic and cultural develop ment. These services must be financed out of government rev enue. Besides meeting these needs, taxes and other compulsory levies provide the most appropriate instruments for increasing savings for capital formation out of domestic sources. By provid ing a surplus over recurrent expenditure, they make it possible to devote a higher proportion of resources to building up capital assets.
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Cited by
Conceptualizing Legitimacy, Measuring Legitimating Beliefs
Levi, M., Sacks, A., & Tyler, T. (2009) · American Behavioral Scientist · doi:10.1177/0002764209338797 · Cited by 729
Moss, T. J., Pettersson, G., & van de Walle, N. (2006) · SSRN Electronic Journal · doi:10.2139/ssrn.860826 · Cited by 427
Legitimating beliefs: Sources and indicators
Levi, M., & Sacks, A. (2009) · Regulation & Governance · doi:10.1111/j.1748-5991.2009.01066.x · Cited by 269
Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries
Fjeldstad, O. (2014) · Public Administration and Development · doi:10.1002/pad.1676 · Cited by 96
“In the 1960s, a period when a number of African countries gained their independence from the colonial powers, leading economists argued that the new states should give the development of effective tax systems priority (Kaldor, 1963).”
(2011) · BIBSYS Brage (BIBSYS (Norway)) · Cited by 52
Metadata
- Authors
- Kaldor, N.
- Venue
- Foreign Affairs
- Publisher
- JSTOR
- Published
- 1963
- Volume
- 41
- Issue
- 2
- Pages
- 410
- ISSN
- 0015-7120 (ISSN-L)
- OpenAlex
- W2603766256
- Cited by
- 210
- References
- 0
- FWCI
- 6.41
- Type
- journal article
- Language
- en
- Open access
- closed
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