000			03145nam a2200169Ia 4500
999			_c13661 _d13661
041			_aENG
082			_a336.0917 _bGOO
100			_aGoode, Richard
245		0	_aGovernment finance in developing countries / _cRichard Goode
260			_aNew Delhi : _bTata McGraw Hill , _c1986.
300			_axii, 334 pages ; _c24 cm.
440			_aStudies of government finance.; 2
505			_aGovernment and Other Economic Sectors -- Government Finance and National Objectives -- Fiscal Instruments -- Characteristics of Developing Countries -- Budgeting -- The Multiple Purposes of Budgeting -- Comprehensiveness -- The Budget Document -- Budget Policy -- Budget Formulation -- Budget Execution -- Budgeting in Inflationary Times -- Current and Capital Budgets -- Budgeting and Planning -- Proposals for Reform -- Some Political Aspects of Budgeting -- Improvements in Budgeting -- Government Expenditures -- The Nature and Objectives of Expenditures -- Influences on Expenditures -- The Growth of Expenditures -- The Distribution of Benefits and the Effects of Expenditures -- Benefit-Cost Analysis -- Taxation: A General Discussion -- The Purposes of Taxation -- Principles of Tax Design -- Equity -- Shifting and Incidence -- Taxable Capacity and Tax Effort -- Tax Structure and the Stage of Development -- Tax Elasticity -- Limits to Taxation -- Taxation of Income and Wealth -- The Individual Income Tax -- The Corporation Income Tax -- Inflation and the Income Tax -- The Taxation of Wealth -- Taxation of Consumption -- Consumption as a Tax Base -- The Comprehensive Expenditure Tax -- Import Duties and Excises -- Sales Taxes -- Consumption Taxes in Centrally Planned Economies -- The Treatment of Producers Goods in Indirect Taxes -- Taxation of Exports and Natural Resources -- Export Taxes -- Taxation of Natural Resources -- Borrowing -- Domestic Borrowing -- Borrowing Abroad -- Financing by Money Creation -- Nature and Effects -- Noninflationary Finance by Money Creation -- Inflationary Finance -- The Impact of Inflation on the Budget -- The Protection of Tax Revenue during Inflation -- The Consequences of Inflation -- Government Finance Policies to Assist Growth and Development -- Growth and Development as Objectives -- Growth Strategies -- Industrialization with Dualism -- General Growth and Development -- Fiscal Policies for Stabilization -- Policies to Lessen Cyclical Instability -- The Relationship between Fiscal and Monetary Policies -- The Susceptibility of Developing Countries to Inflation -- Stabilization Programs -- Special Problems of Oil-Exporting Countries -- Equitable Distribution and the Fiscal System -- Interpretation of the Objective -- Fiscal Instruments and Distribution -- The Tradeoff between Equity and Growth -- Making Policies Effective and Efficient -- Aspirations and Accomplishments -- Policy Formulation -- Organization, Management, and Procedures -- Codes and Regulations -- Corruption -- Technical Assistance.
650			_aFinance, Public _xDeveloping countries.
650			_aFinance, Public.
942			_cBK _2ddc