THE DESIGN OF FISCAL REFORMS IN REVENUE-CONSTRAINED DEVELOPING-COUNTRIES

被引：2
作者：
BLISS, C
机构：
来源：
ECONOMIC JOURNAL | 1992年 / 102卷 / 413期
关键词：
D O I：
10.2307/2234589
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Discusses some of the difficulties in raising revenue in LDCs, and the differences between feasible tax structures in such countries and developed ones. The author suggests another type of revenue source which is not classified as taxation, but which has several advantages: revenue from the sale of publicly produced non-tradable goods (eg electricity, irrigation, transport, education, etc). -M.Amos
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页码：940 / 951
页数：12
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