Abstract
One of the recurring themes of this study is that a decision to adopt a human development strategy does not imply an unusually large state or an unusually heavy burden of taxation. Human development is more concerned about spending priorities than about the total volume of expenditure. How the state spends its money is more important than how much money the state spends. Given that the total resources available to the government in most developing countries is a fifth to a quarter of total income, it should be possible to finance the state’s contribution to human development by reallocating expenditure within existing revenue ceilings, without the necessity to raise additional revenues through taxation.
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Notes
Malcolm Gillis, ‘Comprehensive Tax Reform: The Indonesian Experience, 1981–1988’, in Malcolm Gillis (ed.), Tax Reform in Developing Countries (Duke University Press, 1989).
David Newberry, ‘Agricultural Taxation: The Main Issues’, in David Newberry and Nicholas Stern (eds), The Theory of Taxation for Developing Countries (New York: Oxford University Press, 1987).
Richard M. Bird, Tax Policy and Economic Development (Baltimore: Johns Hopkins University Press, 1992).
UNDP, Human Development Report 1992 (New York: Oxford University Press, 1992).
World Bank, World Development Report 1992 (New York: Oxford University Press, 1992), Table 9, pp. 234–5.
This argument is developed in Keith Griffin and Azizur Rahman Khan, Globalization and the Developing World (Geneva: United Nations Research Institute for Social Development, 1992), Chapter 4.
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© 1994 Keith Griffin and Terry McKinley
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Griffin, K., McKinley, T. (1994). Finance and Administration. In: Implementing a Human Development Strategy. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-23543-8_7
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DOI: https://doi.org/10.1007/978-1-349-23543-8_7
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