Contents

Chapters in this book

1. Frontmatter i
2. Contents vii
3. Tables ix
4. Preface xi
5. One. Public Finance and Economic Development
6. 1. Public Finance and Development in Colombia 3
7. 2. The Developmental Task of Tax Policy 25
8. Two. Tax Structure Reform
9. 3. Growth, Equity, and the Income Tax 59
10. 4. Taxation and the Allocation of Resources 103
11. 5. Local Government Finance 147
12. Three. Taxing for Development
13. 6. Taxing for Development 187
14. Appendix A. The Accuracy of Fiscal Data 209
15. Appendix Β. Coffee Tax Policy 211
16. Appendix C. Report of the Commission on Tax Reform 219
17. Bibliography 225
18. Notes 237
19. Index 271