Supply-side tax policy [electronic resource] : its relevance to developing countries / Ved P. Gandhi ... [et al.].
Material type:
TextPublication details: Washington, D.C. : International Monetary Fund, 1987.Description: 1 online resource (xi, 388 p.) : illISBN: - 9781455227488 (electronic bk.)
- 145522748X (electronic bk.)
- Taxation -- Developing countries
- Supply-side economics -- Developing countries
- Impôt -- Pays en voie de développement
- Économie de l'offre -- Pays en voie de développement
- Impôt -- Pays en voie de développement
- Économie de l'offre -- Pays en voie de développement
- Politique fiscale -- Pays en voie de développement
- BUSINESS & ECONOMICS / International / Taxation
- 336.2/009172/4 22
- HJ2351.7 .S86 1987eb
| Item type | Current library | Collection | Call number | Status | Date due | Barcode | Item holds | |
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eBook
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e-Library | EBSCO Business | Available |
Bibliography: p. 386-388.
The book is the product of a research project initiated in 1984 in the Fiscal Affairs Department of the International Monetary Fund to assess the relevance to the special circumstances of developing countries of tax policy aspects of the popular supply-side revolution in the United States. The main emphasis of the popular version of this revolution has been to stress the negative effects of high income tax rates on incentives to produce, save, and invest and, through these, on the growth of the economy.
This book contains 12 articles. It examines the relevance to developing countries of the tax policy recommendations of supplyside economists and attempts to delinate policy guidelines to ensure that fiscal management enhances rather than inhibits growth and efficiency in the wider economy.
Description based on print version record.