TY - BOOK AU - Bird,Richard M. AU - Oldman,Oliver TI - Readings on taxation in developing countries AV - HJ2351 .B5 U1 - 336.29'082 PY - 1964/// CY - Baltimore PB - Johns Hopkins Press KW - Taxation KW - Fiscal policy N1 - Includes bibliographical references: p. 545-556 N2 - The primary emphasis of this collection is on the economic aspects of taxation for development. Evident also, however, is a concern for the legal and institutional factors which are in reality so important in shaping tax policy in underdeveloped-as well as- countries ER -