Dr. Chelliah's central premise is that the major fault of India's economic policy has been that it was largely based on democratic socialist thought, thereby entrusting the government with the greatest responsibility, but without delineating in sufficient detail of how the government should...

Dans cette étude, les principales tendances de la fiscalité au cours de la période allant de 1953-55 à 1966-68 ont été examinées pour un échantillon de 30 pays en voie de développement; une analyse statistique systématique des pressions fiscales et des systèmes fiscaux dans un...

The major results of a study of tax ratios and tax effort in developing countries, undertaken by the Fund's Fiscal Affairs Department, were reported in a paper published in "Staff Papers," July 1971. That paper attempted to measure the relative tax effort in a sample of developing countries for...