Taxation and economic development : first technical conference of the association of African tax administrators
Author(s)/Corporate Author (s)United Nations. Economic Commission for Africa.;
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The tax system has often been identified as one powerful instrument available to government to move the economy from that sorry state of under develops, to a distinctly happier position that invariably characterize the final year of a development plan. The link between taxation and economic development as the title of this paper implies is the link between a universally desired end and a form of government action widely believed to be a means to that end.