Resumo

KALDOR, Nicholas. The role of taxation in economic development. El trimestre econ [online]. 2021, vol.88, n.352, pp.1215-1244.  Epub 13-Dez-2021. ISSN 2448-718X.  https://doi.org/10.20430/ete.v88i352.1346.

In this essay, Nicholas Kaldor carries out an in-depth analysis of the ways to encourage development in underdeveloped countries, particularly those of Latin America, through fiscal policies that allow fair, equitable and effective taxation. In this way, he studies various types of taxes and their potential for the purpose of the article, such as taxes on income, on land, on products, as well as on foreign companies, in order for taxes to be effective for each country.

Palavras-chave : Taxation; development; economic policy; underdeveloped countries; income tax.