Public Expenditure and Tax Policy for Economic Development
The purpose of this paper is to provide a survey of some aspects of public finance for developing countries. This implies that the subject is somehow different from public finance as it is applied to developed capitalist economies or the emerging market economies of central and Eastern Europe. As somebody who has worked on public finance issues in developing countries and in both the United Kingdom and Czechoslovakia, my view is that the same basic methods of analysis are applicable to questions of public finance in all countries. The special features of public finance for developing countries arise from two factors: their recent economic history and their special institutional structures. This paper will concentrate on these special features, but that should not obscure the similarities in general approach.
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