Taxation and Development

Harvard University Press has partnered with De Gruyter to make available for sale worldwide virtually all in-copyright HUP books that had become unavailable since their original publication. The 2,800 titles in the “e-ditions” program can be purchased individually as PDF eBooks or as hardcover reprint (“print-on-demand”) editions via the “Available from De Gruyter” link above. They are also available to institutions in ten separate subject-area packages that reflect the entire spectrum of the Press’s catalog. More about the E-ditions Program »

Although developing countries have a continuing concern with fiscal problems, studies in development finance take little account of the results of the intensive theoretical and empirical work on economic development done during the 1950s and 1960s, and development economists tend to view the financial side of the development process as secondary. In this study of the structure, role, and effects of taxation in the economic development of Colombia, Richard M. Bird bridges the gap between fiscal experts and development economists. He appraises all aspects of national and local tax systems and proposes that taxation be used as an instrument of development policy.