In This Review
United States Taxation and Developing Countries

United States Taxation and Developing Countries

Edited by Robert Hellawell

Columbia University Press, 1980, 442 pp.

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.