出版社：Suntory Toyota International Centres for Economics and Related Disciplines
摘要：Perhaps more than any other economist in the post-war generation, Nicolas Kaldor appreciated the centrality of public finance to development. Following his lead, we believe that the power to tax lies at the heart of state development. A moment’s reflection on the history of today’s developed countries and the current situation of today’s developing nations suggests that the acquisition of that power cannot be taken for granted. The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes to raising around 40%”?
