Fiscal Policy in Underdeveloped Countries
With Special Reference to India
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ISBN-13:
9780415848657
Veröffentl:
2013
Erscheinungsdatum:
04.03.2013
Seiten:
214
Autor:
Raja J Chelliah
Gewicht:
313 g
Format:
234x156x12 mm
Sprache:
Englisch
Beschreibung:
Originally published in 1960, with a second edition in 1969, this book is of special interest for having been the first systematic attempt to discuss problems of fiscal policy from the point of view of promoting economic growth in underdeveloped countries. It deals mainly with problems of tax policy, and outlines the economic principles by which the structure of taxation in developing economies can be constructed and evaluated. The work made a distinct contribution in the field of Development studies by reorienting the theory of fiscal policy originally developed in the economically advanced countries to the problems, requirements and institutional structure of an underdeveloped, over-populated country with a mixed enterprise system.
Part I: Introduction 1. Nature and Importance of the Subject 2. The Characteristics of Underdevelopment Part II: Role of Fiscal Policy in Underdeveloped Economies 3. Keynesian Analysis and Underdeveloped Countries 4. The Requirements and Pattern of Economic Growth 5. The Growth of Fiscal Policy in Underdeveloped Countries Part III: Structure of Taxation most Appropriate for India 7. Functional Finance and Taxation 8. Taxation of Income and Wealth 9. Indirect Taxation Part IV: An Examination of some of the Basic Features of the Indian Fiscal System 10. Revenues of the Union and State Governments 11. Taxation of Income and Wealth 12. Indirect Taxation 13. Conclusion
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