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Nicholas Kaldor and Tax Reform in Developing Countries

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  • Toye, John

Abstract

Nicholas Kaldor's tax reform proposals for eight developing countries were addressed primarily to improving the equity of direct taxation. This article explores the sources of Kaldor's proposals, his ideas about the measurement of taxable capacity, his methods as a tax adviser, the changing content of his advice, and its reception by developing country elites. While some well-known myths about Kaldor as a tax reformer are discounted, it is argued that his reform proposals often took a naive view of the potential for improved tax administration and failed to come to terms with political realities. Contemporary tax reform may, however, be equally vulnerable. Copyright 1989 by Oxford University Press.

Suggested Citation

  • Toye, John, 1989. "Nicholas Kaldor and Tax Reform in Developing Countries," Cambridge Journal of Economics, Cambridge Political Economy Society, vol. 13(1), pages 183-200, March.
    • Handle: RePEc:oup:cambje:v:13:y:1989:i:1:p:183-200
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    Cited by:

    1. Sindzingre, Alice, 2021. "Truth vs. justification: Contrasting heterodox and mainstream thinking on development via the example of austerity in Africa," IPE Working Papers 155/2021, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
    2. Alice Nicole Sindzingre, 2021. "Truth vs justification: contrasting heterodox and mainstream thinking on development via the example of austerity in Africa," CEPN Working Papers hal-03139457, HAL.
    3. Alice Nicole Sindzingre, 2021. "Truth vs justification: contrasting heterodox and mainstream thinking on development via the example of austerity in Africa," Working Papers hal-03139457, HAL.

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