Given the low level of tax revenue and the contradictory structure of tax legislation in many developing countries, there is broad agreement on the need for tax reforms in those countries. The following article reviews the problems associated with instituting such changes.

The Third Development Decade of the United Nations opened with a promising outlook for the developing countries. The economic situation of the OECD countries had improved during 1979 and the "North-South dialogue" seemed to be making progress. But the further course of 1980 and the subsequent...

The "Third Development Decade" of the United Nations, which runs to the end of the present decade, opened with a promising outlook for the developing countries. The economic situation of the OECD countries had improved during 1979 and the North-South dialogue seemed to be making progress. But...

While foreign policy as well as economic, ideological and purely humanitarian considerations all continue to play a role in economic relations between the CMEA countries and the Third World, a shift in the relative weights of these various aspects has become discernible in recent years. What...

Most developing countries have shown reluctance towards the inclusion of trade in services in the normal GATT negotiating framework, as demanded by industrialised countries. What are the reasons for their scepticism?

The unsolved internal problems of Germany’s development aid require an early reexamination of the objectives and the concept of development aid against the quickly shifting world-economic background. Numerous hitherto unsettled questions concerning technical aid and its implementation have to...