Capsule Review Fall 1980 Issue

United States Taxation and Developing Countries

Edited by Robert Hellawell
Reviewed by William Diebold, Jr.

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United States Taxation and Developing Countries

Edited by Robert Hellawell
Columbia University Press, 1980
442 pp. $30.00
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There is a great deal of valuable factual material in these papers on how U.S. taxes relate to those of developing countries and how they compare with those of other countries. There are some fairly controversial estimates of the effects of the taxes and helpful reviews of the major proposals for changes.