Cette étude présente une analyse systématique comparative de la pression fiscale dans les pays en voie de développement. Elle a pour objet principal 1) d'établir en détail les hypothèses nécessaires, et les limites inhérentes à une analyse permettant d'effectuer des comparaisons...

L'objet de cette étude est de mesurer et de comparer la capacité contributive et l'effort fiscal à l'aide d'un système fiscal représentatif, c'est-à-dire d'une méthode établissant une relation entre l'indice de l'effort fiscal et le degré d'utilisation des différents impôts. D'après...

We review the changing nature of tax policy in developing countries over the last 30 years and consider what factors determining the level and structure of tax revenues in such countries may have changed recently and how such changes may affect future developments.

Analyzes how state and local governments responded to the economic conditions and political movements of the 1980's. Speculates whether the 1990's will be an extension of the 1980's, or whether there are new forces that will break these trends.

In this paper, a model similar to that developed by Bahl and Greytak is used to examine the impact of changes in a city's employment based upon its property tax collections. The results indicate that expansion in the mercantile sector has a positive ...

After studying the problems of administering road user taxes in 19 developing countries, the author reports the following, among other things. There is no single, correct structure for road user taxation since the various charges may play different roles in different national revenue systems....