The relationship between taxation, savings and growth is a complex one, which economists to date have only partially been able to explain. The following paper reviews empirical evidence on differences in tax systems and their operation between developed and less developed countries and the role...

Since the establishment of UNCTAD in 1964 as a permanent organisation for the promotion of the developing countries' trade and development interests, the substantive issues and problems have remained more or less the same. Dr. Ezenwe analyses the reasons why a yawning gap exists between...