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El papel de la tributación en el desarrollo económico

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  • Kaldor, Nicholas

Abstract

In this essay, Nicholas Kaldor carries out an in-depth analysis of the ways to encourage development in underdeveloped countries, particularly those of Latin America, through fiscal policies that allow fair, equitable and effective taxation. In this way, he studies various types of taxes and their potential for the purpose of the article, such as taxes on income, on land, on products, as well as on foreign companies, in order for taxes to be effective for each country.

Suggested Citation

  • Kaldor, Nicholas, 2021. "El papel de la tributación en el desarrollo económico," El Trimestre Económico, Fondo de Cultura Económica, vol. 88(352), pages 1215-1244, octubre-d.
    • Handle: RePEc:elt:journl:v:88:y:2021:i:352:p:1215-1244
    DOI: https://doi.org/10.20430/ete.v88i352.1346
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    More about this item

    Keywords

    taxation; development; economic policy; underdeveloped countries; income tax.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
    • N16 - Economic History - - Macroeconomics and Monetary Economics; Industrial Structure; Growth; Fluctuations - - - Latin America; Caribbean

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