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.

Early in 1980-well before the Special Session of the UN General Assembly in New York-the Independent Commission for International Development Issues chaired by Willy Brandt presented its Report: "North-South: A Programme for Survival". The findings of the Commission which is better known as...

The presence of some 4,000 delegates from about 150 countries showed what great interest the Conference on Human Settlements (Habitat) held by the UN in Vancouver from May 31 to June 11, 1976, had evoked in many countries. This conference in Canada which was the largest ever to be arranged by...

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...