Titre : | Supply-side tax policy : its relevance to developing countries |
Auteurs : | Ved Parkash Gandhi, Éditeur scientifique ; Ved Parkash Gandhi |
Type de document : | Ouvrages |
Editeur : | Washington : International Monetary Fund (IMF), 1987 |
ISBN/ISSN/EAN : | 978-0-939934-91-1 |
Format : | 1 vol. (XI-388 p.) / 23 cm |
Langues: | Anglais |
Catégories : |
[Eurovoc] ÉCHANGES ÉCONOMIQUES ET COMMERCIAUX > échanges économiques > offre et demande [Eurovoc] ÉCONOMIE > situation économique > développement économique > pays en développement [Eurovoc] FINANCES > fiscalité [Eurovoc] FINANCES > fiscalité > impôt [Eurovoc] FINANCES > fiscalité > politique fiscale |
Résumé : | The book is the product of a research project initiated in 1984 in the Fiscal Affairs Department of the International Monetary Fund to assess the relevance to the special circumstances of developing countries of tax policy aspects of the popular supply-side revolution in the United States. The main emphasis of the popular version of this revolution has been to stress the negative effects of high income tax rates on incentives to produce, save, and invest and, through these, on the growth of the economy. This book contains 12 articles. It examines the relevance to developing countries of the tax policy recommendations of supplyside economists and attempts to delinate policy guidelines to ensure that fiscal management enhances rather than inhibits growth and efficiency in the wider economy. |
Exemplaires (1)
Code-barres | Cote | Support | Localisation | Section | Disponibilité |
---|---|---|---|---|---|
004311 | N 343 | Livre | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |