Hostname: page-component-586b7cd67f-rcrh6 Total loading time: 0 Render date: 2024-11-28T00:28:51.514Z Has data issue: false hasContentIssue false

The Role of the Public Sector in the Economic Development of the Greater Caribbean: A Survey and Commentary

Published online by Cambridge University Press:  24 October 2022

Fuat M. Andic
Affiliation:
University of Puerto Rico
Suphan Andic
Affiliation:
University of Puerto Rico
Rights & Permissions [Opens in a new window]

Extract

Core share and HTML view are not available for this content. However, as you have access to this content, a full PDF is available via the ‘Save PDF’ action button.

The past two decades have seen an enormous proliferation in writings on economic development, planning, and programming. Equipped with the aggregative tools of economic analysis acquired since the Thirties, economists have searched for methods and policy measures by which to further economic development. In many developing countries the government has assumed the responsibility of pursuing a deliberate, rational, and consistent economic policy in achieving the objectives of development, in accordance with established priorities, by direct and/or indirect interventions into the performance of the economy. With this expanded role of the public sector, the budget has come to acquire an important role as a policy instrument, since it reflects the qualitative and quantitative aspects of public policy, and puts into effect public policy measures influencing economic activity.

Type
Topical Review
Copyright
Copyright © 1973 by the University of Texas Press

Footnotes

*

Research was carried out with funds provided by the Ford Foundation. The authors thank Mr. Ramón Cao for his assistance in gathering a great portion of the basic material.

References

Adler, John H., Schlesinger, Eugene R., and Olson, E. C. 1952 Public Finance and Economic Development in Guatemala. Stanford: Stanford University Press. 282 p.Google Scholar
Almeida, Jose 1968 Incentivos fiscais e desenvolvimiento industrial na América Central. RBE, 22: 2: 5371.Google Scholar
Andic, Fuat M. 1963 The Measurement of Inequality in the Distribution of Taxable Income in Puerto Rico, 1955-58. SES, 12: 1: 7277.Google Scholar
Andic, Fuat M. 1964 Distribution of Family Incomes in Puerto Rico. Río Piedras: Institute of Caribbean Studies, Univ. of Puerto Rico. Ch. VII: Distribution of Income in Puerto Rico and Government Finance, 116135.Google Scholar
Andic, Fuat M. 1967 Fiscal Aspects of Economic Integration with Special Reference to Selected Caribbean Countries. In: Caribbean Integration. Río Piedras: Institute of Caribbean Studies, Univ. of Puerto Rico. 3857.Google Scholar
Andic, Fuat M. 1968 Fiscal Incentives: A Brief Survey. SES, 17:1, 3548.Google Scholar
Andic, Fuat M. 1972 Phases of Fiscal Reform: The Case of Puerto Rico. FA, 31:2 (in print).Google Scholar
Andic, Fuat M. and Andic, Suphan 1965 Fiscal Survey of the French Caribbean. Río Piedras: Institute of Caribbean Studies, Univ. of Puerto Rico. 108 p.Google Scholar
Andic, Fuat M. and Andic, Suphan 1968 Government Finance and Planned Development; Fiscal Surveys of Surinam and the Netherlands Antilles. Río Piedras: Institute of Caribbean Studies, Univ. of Puerto Rico. 395 p.Google Scholar
Andic, Suphan 1968 Economic Development and Fiscal Requirements; the Case of Surinam. FA, 27: 3: 504520.Google Scholar
Andic, Suphan, and Peacock, Alan T. 1966 Fiscal Surveys and Economic Development. K, 19:4, 620641.Google Scholar
Armstrong, Eric 1967 Import Substitution in Jamaica and Trinidad and Tobago. Part A: Incentive Legislation in Trinidad and Tobago. Mona: Univ. of the West Indies. Institute of Social and Economic Studies.Google Scholar
Arango Londoño, Gilberto 1968 Incentivos tributarios en Colombia. In: Centro de Investigación Acción Social, 5084.Google Scholar
Baca Muñoz, Mauricio 1968 Estudio introductorio al problema de la armonización tributaria en el mercado común centroamericano. San José, Costa Rica: ICAP (ICAP/CAP/CR/211/150/68-1804. Mimeo.). 80 p.Google Scholar
Bacchus, M. K. 1969 Patterns of Educational Expenditure in an Emergent Nation: A Study of Guyana, 1945-65. SES, 18: 3: 282301.Google Scholar
Barbados Annual Financial Statement and Budget Proposals. Bridgetown: Government Printing Office.Google Scholar
Barbados. Office of the Prime Minister. Economic Planning Unit Annual Economic Survey. Bridgetown: Government Printing Office. (n.d.) Development Plan, 1969-72. Bridgetown: Government Printing Office. 178 p.Google Scholar
Barker, Robert M. 1950 Puerto Rico's Program of Industrial Tax Exemption. GWLR, Vol. 18.Google Scholar
Barker, Robert M. 1952 Tax Exemption as a Means of Attracting Industry. GWLR, Vol. 20.Google Scholar
Barton, H. C. 1959 Puerto Rico's Industrial Development Program 1942-1960. Paper Presented at the Center for International Affairs, Harvard Univ.Google Scholar
Baudendistel, John W., Mountain, Robert G., and Diaz, Gonzalo 1963 Tax administration and modernization program for the Republic of Honduras. Tegucigalpa: USAID (Mimeo.)Google Scholar
Best, Michael H. 1970 A Tax Bases Approach to Measuring Tax Capacity: A Case Study of Guatemala. (Mimeo.). 64 p.Google Scholar
Bhatia, Mohinder S. 1960a Redistribution of Income through the Fiscal System of Puerto Rico. San Juan: Puerto Rico Planning Board, 49 p.Google Scholar
Bhatia, Mohinder S. 1960b Tax Exemption in a Developing Economy. NTJ, 13:4: 341349.Google Scholar
Bird, Richard M. 1966a Local Property Taxes in Colombia. In: Proceedings of the 58th Annual Conference of the National Tax Association, 1965. Harrisburg. 481501.Google Scholar
Bird, Richard M. 1966b Tax-Subsidy Policies for Regional Development, NTJ, 19: 2: 113124.Google Scholar
Bird, Richard M. 1967 Stamp Tax Reform in Colombia. BIFD. June, 247255.Google Scholar
Bird, Richard M. 1968a Coffee Tax Policy in Colombia. IAEA, 22:1: 7586.Google Scholar
Bird, Richard M. 1968b Income Redistribution, Economic Growth, and Tax Policy. In: Proceedings of the Sixty-First Annual Conference on Taxation. Harrisburg: National Tax Association. 146152.Google Scholar
Bird, Richard M. 1968c Sales Taxation and Development Planning. In: Papanek, 1968, 239266.Google Scholar
Bird, Richard M. 1970a Income Distribution and Tax Policy in Colombia. EDC, 18: 4: 519535.Google Scholar
Bird, Richard M. 1970b Optimal Tax Policy for a Developing Country: The Case of Colombia. FA, 29:1, 3053.Google Scholar
Bird, Richard M. 1970c Taxation and Development; Lessons from Colombian Experience. Cambridge: Harvard Univ. Press. 277 p.Google Scholar
Bird, Richard M. 1971 Agricultural Taxation in Developing Countries: Theory and Latin American Practice. Paper prepared for the Conference on Fiscal Policy for Industrialization in Latin America. Gainesville: Univ. of Florida, February 17-20. (Mimeo.)Google Scholar
Bird, Richard M., and Oldman, Oliver 1964 Readings on Taxation in Developing Countries. Baltimore: Johns Hopkins. 556 p.Google Scholar
Bird, Richard M., and Oldman, Oliver 1967 Readings on Taxation in Developing Countries. Revised edition. Baltimore: Johns Hopkins.Google Scholar
Bird, Richard M., and Oldman, Oliver 1968 Tax Research and Tax Reform in Latin America—A Survey and Commentary. LARR, 3:2: 523.Google Scholar
de la Integracion, Boletin 1970 Problemas fiscales de la integración económica latinoamericana. 5: 56: 423426.Google Scholar
Brand, Leo 1968 ¿Tienen los impuestos indirectos una justificación en economías subdesarrolladas? In: Centro de Investigación Acción Social, 198217.Google Scholar
British Virgin Islands 1968 Position Paper on the Report of the Fiscal Review Committee (Mimeo.) 7 p.Google Scholar
British Virgin Islands. Office of the Financial Seretary. 1967 Report of the Fiscal Review Committee. Tortola (Mimeo.) 63 p.Google Scholar
Caballeros, Jorge Lucas 1967 Estudio sobre el impuesto sobre la renta en Guatemala. Guatemala: Instituto de Investigaciones Económicas y Sociales, Facultad de Ciencias Económicas.Google Scholar
Cabei (Central American Bank for Economic Integration) 1968 Investment opportunities in the Central American Common Market. Tegucigalpa, Honduras. 65 p.Google Scholar
de Investigaciones Accion Social, Centro 1966 Impuesto y desarrollo económico de Colombia. Bogotá: Ediciones Tercer Mundo, 236 p.Google Scholar
Chang, Wilfred S. 1967 Recent Experience of Establishing Land Value Taxation in Jamaica. In: International Seminar on Land Taxation, Land Tenure and Land Reform in Developing Countries, Archibald M. Woodruff, et al., eds. West Hartford, Conn.: John C. Lincoln Institute, Univ. of Hartford. 210238.Google Scholar
Chelliah, Raja J. 1971 Trends in Taxation in Developing Countries. IMFSP, 18: 2: 254331.Google Scholar
Chen Young, Paul L. 1967 A Study of Tax Incentives in Jamaica. NTJ, 20: 3: 292308.Google Scholar
Chen Young, Paul L. 1970 Report on the Role of Fiscal Incentives for Employment Promotion in the Manufacturing Industries in Central America and Selected Countries in the Caribbean. Prepared for the United Nations. (Mimeo.) 33 p.Google Scholar
Clark, G. J. et al. 1963 Some Aspects of the Economy of Jamaica. IMFSP, 10:2: 246274.Google Scholar
Colombia. Consejo Nacional de Política Economica y Planeacion. Departamento Administrativo de Planeacion y Servicios Tecnicos 1962 Colombia: Plan General de desarrollo económico y social. Primera parte—El programa general. Cali.Google Scholar
Contreras Niño, Victor 1962 Financiación pública del transporte; carreteras nacionales en Colombia. Bogotá: Centro de Estudios sobre Desarrollo Económico, Universidad de los Andes.Google Scholar
Cosciani, Cesare 1962 Informe sobre la reforma tributaria en Honduras. OAS (Mimeo.) 92 p.Google Scholar
de Planificacion, Costa Rica. Oficina 1965 Características de la economía de Costa Rica, 1950-1962 (San José). 368 p.Google Scholar
Costa Rica. Universidad Nacional. Escuela de Ciencias Economicas y Sociales. Departamento de Investigaciones 1958-62 El desarrollo económico de Costa Rica. No. 15.Google Scholar
Cotteret, J. M. 1962 Fiscalité directe et sous-développement: l'exemple du développement d'outre-mer de la Martinique. RSF. July.Google Scholar
Crockett, Joseph P. 1962 Tax Pattern in Latin America. NTJ, 15: 1: 93104. Reprinted in Bird and Oldman, 1964.Google Scholar
Cruz Santos, Abel 1958 La nueva orientación del presupuesto. EC, 17: 50: 569578.Google Scholar
Currie, L. 1966 Accelerating Development: The Necessity and the Means. New York/London: McGraw Hill. 255 p. Part Two: Application of Breakthrough Plan to Colombia.Google Scholar
David, Wilfred 1969 The Economic Development of Guyana, 1953-1964. Oxford: Clarendon Press. 399 p. Chapter 6: The Financing of Economic Development; Chapter 7: Public Expenditure and the Development Process.Google Scholar
Davis, L. Harlan 1967 Economics of the Property Tax in Rural Areas of Colombia. Univ. of Wisconsin Land Tenure Center, Research Paper No. 25. (Mimeo.)Google Scholar
Daza Roa, Alvaro 1967 La repartición de los ingresos. RBR, July. 880889.Google Scholar
Due, John F. 1966 The Retail Sales Tax in Honduras: A Breakthrough in Taxation for Economic Development, IAEA, 20: 3: 5569.Google Scholar
Dusseldorf D. B. W. M. 1963 Het centralplan voor Suriname. Wageningen: H. Veenman en Zonen, N. V.Google Scholar
Dusseldorf D. B. W. M. 1967 Meerdimensionale overheidsplanning. De overheidsplanning van Suriname in de periode 1952-1964, getoetst aan een relatimodel. Wageningen: H. Veenman en Zonen, N. V. 215 p.Google Scholar
Echevarria, Felipe 1963 La inflación en Colombia. E. 1: 2: 196207.Google Scholar
Echevarria, Hernan 1967 Economic Development of Colombia. In: Economic Development Issues: Latin America. New York: Committee for Economic Development/Praeger, 143172.Google Scholar
Eder, George Jackson, et al. 1965 Taxation in Colombia. Cambridge, Mass.: Harvard Univ. Law School (World Tax Series).Google Scholar
Ekelund, R. B. Jr. 1969 Tax Reform in Latin America: the ECLA Proposals. AJES, 28: 1: 93105.Google Scholar
Federation of East Caribbean Territories 1963 Report of the Fiscal Commissioner. London: HMSO (Cmnd. 1991), 106 p.Google Scholar
Fernandez, Mario Alberto 1965 El impuesto sobre la renta en El Salvador. ES, 14: 31: 77159.Google Scholar
Francis, Fitzgerald A. 1968 A Review and Analysis of the System of Incentives for Industrial Development in Trinidad and Tobago. Port-of-Spain: Government Printery. 117 p.Google Scholar
(n.d.) The Analysis of Fiscal Impact: Its Measurement and Implications for National Development Financing. (Typewritten).Google Scholar
Freyre, Jorge 1965 Reforma fiscal para la República Dominicana. Informe preparado para el BID (Mimeo.) 141 p.Google Scholar
Froomkin, Joseph N. 1957 Some Problems of Tax Policy in Latin America. NTJ, 10: 4: 370379.Google Scholar
Froomkin, Joseph N., and Lidstone, H. K. 1954 Tax Problems of Export Economies—Taxation of Coffee in El Salvador. NTJ, 7:3: 264273.Google Scholar
Gillim, Marion Hamilton 1967a The Fiscal Aspects of the Central American Common Market. In: Fiscal Harmonization in Common Markets. Carl S. Shoup, ed., New York: Columbia University Press. 2: 479523.Google Scholar
Gillim, Marion Hamilton 1967b Some Fiscal Aspects of the Latin American Free Trade Association. In: Shoup, 1967.2: 524552.Google Scholar
Goffman, Irving J., and Mahar, Dennis J. 1971 The Growth of Public Expenditures in Selected Developing Nations: Six Caribbean Countries, 1940-1965. PF, 26: 1: 5774.Google Scholar
Grau, Werner 1970 Problemas fiscales de la integración latinoamericana. Rio de Janeiro: Fundación Getulio Vargas, Escuela Interamericana de Administración Pública. (Mimeo.) 86 p.Google Scholar
Grenada. Development Programme Commission 1965 Five-Year Development Plan, 1964-1968. Port-of-Spain: Government Printery. 188 p.Google Scholar
Griffin, K. B. 1968a Coffee and the Economic Development of Colombia. BOUIES, 30: 2: 105127.Google Scholar
de Planificacion Economica, Guatemala: Consejo Nacional 1957 Plan de desarrollo económico de Guatemala, 1955-1960. Segunda edición. Guatemala. 204 p.Google Scholar
de Planificacion Economica, Guatemala: Consejo Nacional 1960 Planificación económica en Guatemala. 29 p.Google Scholar
de Planificacion Economica, Guatemala: Consejo Nacional 1970 La evolución de las finanzas del Gobierno Central durante el período 1961-1969 y las perspectivas para el próximo quinquenio. Memorandum.Google Scholar
Hayden, E. D. 1968 The Economy of Guyana and its Fiscal Policy since Independence. BIFD, June.Google Scholar
Heller, Jack, and Kauffman, Kenneth M. 1963 Tax Incentives for Industry in Less-developed Countries. Cambridge, Mass.: Harvard Law School, International Program in Taxation. 288 p.Google Scholar
Hicks, John R. and Ursula, K. 1955 Report on Finance and Taxation in Jamaica. Kingston: Government Printer. 171 p. Reprinted in: Bird and Oldman, 1964 and 1967.Google Scholar
Hicks, Ursula K. 1961 Development from below: Local Government and Finance in Developing Countries of the Commonwealth. London: Oxford University Press. 549 p.Google Scholar
Hidalgo, Carlos F. 1963 De estructura económica y banco central: la experiencia de Honduras. Madrid. 133 p. Ch. 5: La política tributaria Hondureña.Google Scholar
Hinrics, Harley H. 1971 Taxation Reform Constrained by Fiscal Harmonization within Common Markets: Guatemala, a Case in Point. Paper prepared for the Conference on Fiscal Policy for Industrialization in Latin America. Gainesville: University of Florida, February 17-20. (Mimeo.)Google Scholar
Hirschman, Albert O. 1963 Journeys toward Progress: Studies of Economic Policy-making in Latin America. New York: Twentieth Century Fund. Partly reprinted in: Bird and Oldman, 1964, 416435.Google Scholar
Holland, Daniel M. 1966 The Taxation of Unimproved Value in Jamaica. In: Proceedings of the 50th Annual Conference of the National Tax Association, 1965. Harrisburg.Google Scholar
Holland, Daniel M. 1970 A Study of Land Taxation in Jamaica. In: Land and Building Taxes, Arthur P. Becker, ed. Madison, Wisc.: Univ. of Wisconsin Press, 239286.Google Scholar
Honduras. Banco Central 1957 Historia financiera de Honduras; informes de las misiones Arthur N. Young (1920-21), Bernstein (1943) y del Fondo Monetario Internacional (1950). Tegucigalpa: Banco Central de Honduras. 207 p.Google Scholar
Hughes, Wilford M. 1964 Tax Incentives of Manufacturing in the Caribbean: An Analysis of Four Jurisdictions. JT, 21: 3: 180186.Google Scholar
IBRD (International Bank for Reconstruction and Development) 1950 The Basis of a Development Program for Colombia. Washington, D. C.Google Scholar
Hughes, Wilford M. 1951 The Economic Development of Guatemala, Baltimore: Johns Hopkins. 305 p.Google Scholar
Hughes, Wilford M. 1952 The Basis of a Development Program for Colombia. Baltimore: Johns Hopkins.Google Scholar
Hughes, Wilford M. 1953 The Economic Development of Nicaragua. Baltimore: Johns Hopkins. 424 p.Google Scholar
Hughes, Wilford M. 1954 Surinam: Recommendations for a Ten Year Development Program. Baltimore: Johns Hopkins. 271 p.Google Scholar
Hughes, Wilford M. 1961 The Economic Development of Venezuela. Baltimore: Johns Hopkins. 494 p.Google Scholar
ICAP (Instituto Centroamericano de Administracion Publica)Google Scholar
Hughes, Wilford M. 1965a Diagnóstico y macroanálisis administrativos del sector público del istmo centroamericano. San José, Costa Rica. (ESAPAC/INV/002/1300/64/RE/3500/65). 65 p.Google Scholar
Hughes, Wilford M. 1965b Informe del Seminario Regional sobre Administración Fiscal, 5 a 9 de octubre de 1964. San José, Costa Rica (ESAPAC/SEM/014/800/65). 133 p.Google Scholar
Hughes, Wilford M. 1966a La administración tributaria en Centroamérica y el proyecto de armonización fiscal. San José, Costa Rica: ICAP (ESAPAC/SEM/019/01/70/66-1519. Mimeo.) 97 p.Google Scholar
Hughes, Wilford M. 1966b Estudio comparativo de sistemas tributarios de los países centroamericanos. San José, Costa Rica. (ESAPAC/EXT/019/2000/66/RE/1000/66). 31 p.Google Scholar
Hughes, Wilford M. 1967 Informe de la primera reunión de directores de tributación de Centroamerica y Panamá (del 14 al 18 de noviembre de 1966). San José, Costa Rica (ICAP/SEM/021/800/67). 2 vols.Google Scholar
Jamaica 1963 Five Year Independence Plan, 1963-1968. Kingston.Google Scholar
Joel, Clark 1971 Tax Incentives in Central American Development. EDCC, 19: 2: 229252.Google Scholar
Jong, C. de 1961 Suriname's streven naar ontwikkeling. Economie. 26: 3.Google Scholar
Kaldor, Nicholas 1964 Essays in Economic Policy. London: Duckworth. Papers 11 and 12.Google Scholar
Kolinski, R. 1969 Custom Unions of Underdeveloped Nations: The Case of Central America. EI, 22: 1: 116133.Google Scholar
Lent, George E. 1967 Tax Incentives for Investment in Developing Countries. IMFSP, 14: 2: 249323.Google Scholar
Lent, George E. 1971 Tax Incentives for the Promotion of Industrial Employment in Developing Countries. IMFSP, 18: 3: 399419.Google Scholar
Levin, J. 1968a The Effects of Economic Development on the Base of a Sales Tax: A Case Study of Colombia. IMFSP, 15: 1.Google Scholar
Levin, J. 1968b Import Cycle and Fiscal Policy in Colombia. NTJ, 21:3: 314325.Google Scholar
Lieftinck, Pieter, and Goedhard, c. 1959 Rapport inzake de vermoedlijke expansieve invloed op de Surinaamse volkshuishouding en de uitvoering van het Brokopondoplan en andere daarmede tegelijk te entameren ontwikkelingsprojecten tevens houdende advies over het in verband hiermee te volgen regeringsbeleid. 's-Gravenhage.Google Scholar
Lieftinck, Pieter, and Goedhard, c. 1962 Rapport over de vooruitzichten voor expansie van de economie der Nederlandse Antillen in het licht van de bestaande ontwikkelingsplanen, met advies over de financiële draagkracht van buitenlandse leningen. Curaçao.Google Scholar
Lizano F., Eduardo 1968 La integración económica centroamericana y la distribución del ingreso. 152 p. (Mimeo.)Google Scholar
Londoño Angel, Alvaro 1968 Estudio sobre la estructura fiscal de Colombia. San José, Costa Rica: ICAP (ICAP/CAP/CR/205/150/68-1795. Mimeo.) 58 p.Google Scholar
Lotz, J. R., and Morss, E. R. 1967 Measuring ‘Tax Effort’ in Developing Countries. IMFSP, 14: 3: 478499.Google Scholar
Lovejoy, R. M. 1963 The Burden of Jamaican Taxation, 1958. SES, 12: 4: 442458.Google Scholar
McFarlane, Dennis 1964 A Comparative Study of Incentive Legislation in the Leeward Islands, Windward Islands, Barbados and Jamaica. SES, 13:3. Supplement. 63 p.Google Scholar
McLeod, D. 1969 The Personal Income Tax in Jamaica. SES, 18: 3: 254262.Google Scholar
Malave Mata, Hector 1964 El sistema tributario venezolano y el sector petrolero. TE, 31: 2: 258284.Google Scholar
Martinez Medina, Antonio 1964 Algunas consideraciones sobre la política fiscal venezolana. EA, 3:3: 109284.Google Scholar
Martinez Medina, Antonio 1965 Algunas reformas al sistema venezolano. EA, 4: 3: 7179.Google Scholar
May, Stacy, et al. 1952 Costa Rica: A Study in Economic Development. New York: The Twentieth Century Fund. 374 p.Google Scholar
Mendive, Pedro 1964 Tax Incentives in Latin America. EBLA, 9: 1: 103116.Google Scholar
Mihaly, Z. M. 1968 Tax Aspects of Puerto Rican Manufacturing Operations. Oxford: Equity Publishing Corporation. 149 p.Google Scholar
de Programacion Para Centroamerica, Mision Conjunta 1965 Reunión inter-institucional para discutir el documento de la Misión Conjunta: Bases para un Programa Centroamericano de desarrollo industrial. Guatemala. 28 p.Google Scholar
de Programacion Para Centroamerica, Mision Conjunta 1966 Resumen de los planes centroamericanos de desarrollo económico y social para el período 1965-1969. Guatemala. (Mimeo.)Google Scholar
Mohr, Hermann J. 1968a Estrategia de la política fiscal en los países subdesarrollados. In: Centro de Investigación Acción Social, 2049.Google Scholar
Mohr, Hermann J. 1968b Impuestos directos. In: Centro de Investigación Acción Social, 122159.Google Scholar
Morgan, Cecil 1967 Property Taxation in Central America. US/AID/ROCAP. (Mimeo.)Google Scholar
Morss, Eliott R., and Peacock, Alan T. 1969 The Measurement of Fiscal Performance in Developing Countries. In: Quantitative Analysis in Public Finance, A. T. Peacock, ed. New York: Frederick A. Praeger. 171197.Google Scholar
Moscoso, Teodoro 1953 Industrial Development in Puerto Rico. AAAPSS, January.Google Scholar
Murray, J. F. N. 1957 Report to the Government of Jamaica on Valuation, Land Taxation and Rating. Kingston: The Government Printer, 85 p.Google Scholar
Musgrave, Richard A. 1964 On Measuring Fiscal Performance. RES, 46: 2: 213220.Google Scholar
Musgrave, Richard A. 1968 Report on Improvements in the Tax Structure of the Bahamas. 21 p.Google Scholar
Musgrave, Richard A. 1969 Fiscal Systems. New Haven/London: Yale University Press. 397 p.Google Scholar
Musgrave, Richard A., et al. 1969 Bases para una reforma tributaria en Colombia. (Informe Musgrave—Report of the Colombian Commission on Tax Reform, R. A. Musgrave, President). Bogotá: Biblioteca Banco Popular. 321 p.Google Scholar
Musgrave, Richard A., et al. 1971 Published in English in 1971 as: Fiscal Reform for Colombia. Final Report and Staff Papers of the Colombian Commission on Tax Reform. Richard A. Musgrave, President; edited by Malcolm Gillis. Cambridge, Mass.: International Tax Program, Law School of Harvard Univ.Google Scholar
Nederlandse Antillen. Eilandgebied Aruba 1962 Ontwikkelingsplan Aruba. Willemstad, Curaçao.Google Scholar
Novak, Joseph A. 1964 A New Appraisal of Puerto Rico in Light of Recent Tax Legislation. TLR. 19.Google Scholar
OAS/IDB. Joint Tax ProgramGoogle Scholar
OEA/BID. Programa Conjunto de Tributacion 1964a Fiscal Survey of Panama: Problems and Proposals for Reform. Baltimore: Johns Hopkins. 212 p.Google Scholar
Novak, Joseph A. 1964b Sistemas tributarios de América Latina. Guatemala. Washington, D. C.: Unión Panamericana. 71 p.Google Scholar
Novak, Joseph A. 1965a Fiscal Policy for Economic Growth in Latin America. Papers and Proceedings of a Conference held in Santiago, Chile, December 1962. Baltimore: Johns Hopkins. 462 p.Google Scholar
Novak, Joseph A. 1965b Fiscal Survey of Colombia. Baltimore: Johns Hopkins. 276 p.Google Scholar
Novak, Joseph A. 1965c Problems of Tax Administration in Latin America. Papers and Proceedings of a Conference held in Buenos Aires, Argentina, Oct. 1961. Baltimore: Johns Hopkins. 574 p.Google Scholar
Novak, Joseph A. 1965d Sistemas tributarios de América Latina. Costa Rica. Washington, D. C.: Unión Panamericana. 76 p.Google Scholar
Novak, Joseph A. 1966a Sistemas tributarios de América Latina, Honduras. Washington, D. C.: Unión Panaamericana. 61 p.Google Scholar
Novak, Joseph A. 1966b Sistemas tributarios de América Latina. Nicaragua. Washington, D. C.: Unión Panaamericana. 82 p.Google Scholar
Novak, Joseph A. 1967 La administración tributaria en Centroamérica y el proyecto de armonización fiscal. Washington, D. C.: Unión Panamericana. 106 p.Google Scholar
Novak, Joseph A. 1970 Primer seminario sobre tributación interna del istmo centroamericano (30 de Noviembre al 4 diciembre de 1970). San José, Costa Rica (Mimeo., various documents).Google Scholar
(n.d.) Proyecto de armonización fiscal de Centroamérica. El sistema tributario de Nicaragua: diagnóstico y recomendaciones. Washington, D. C.: Pan American Union. (Mimeo.). 234 p.Google Scholar
OAS/PAU (Pan American Union)Google Scholar
OEA/UPA (Union Pan Americana)Google Scholar
Novak, Joseph A. 1964 Economic Survey of Latin America, 1962. Baltimore: Johns Hopkins. 444 p.Google Scholar
Novak, Joseph A. 1966 Latin America: Problems and Perspectives of Economic Development, 1963-64. Baltimore: Johns Hopkins.Google Scholar
Novak, Joseph A. 1967 Meeting of American Chiefs of State, Punta del Este, Uruguay, April 12-14, 1967. Washington, D. C. 287 p.Google Scholar
OAS/PAU/IA-ECOSOC (Inter-American Economic and Social Council) 1963 Fiscal and Financial Policies and Administration. Report of the Second Meeting of Special Committee III to the LA-ECOSOC. São Paulo, Brazil (OEA Ser. H/X.4). 59 p.Google Scholar
Novak, Joseph A. 1964 The Alliance for Progress; Its Second Year, 1962-1963. Washington, D.C.Google Scholar
OAS/PAU/ICAP (Inter-American Committee of the Alliance for Progress) 1966 L'effort interne et le financement externe requis pour le développement d'Haiti. OEA/Ser. H/XIV. 122 p.Google Scholar
Novak, Joseph A. 1967 El esfuerzo interno y las necesidades de financiamiento externo para el desarrollo de la República Dominicana.Google Scholar
Oldman, Oliver 1964 Tax Reform in El Salvador. IALR, 6: 2: 379420.Google Scholar
Oldman, Oliver, and Taylor, Milton 1970 Tax Incentives for Economic Growth in the U.S. Virgin Islands. CS, 10: 3: 182194.Google Scholar
O'Loughlin, Carleen 1961 Problems in the Economic Development of Antigua. SES, 10: 3: 237277.Google Scholar
O'Loughlin, Carleen 1962 A Survey of Economic Potential, Fiscal Structure and Capital Requirements of the British Virgin Islands. SES, 11:3, Supplement, 60 p.Google Scholar
O'Loughlin, Carleen 1963a Long-term Growth of the Economy of Jamaica. SES, 12: 3: 246282.Google Scholar
O'Loughlin, Carleen 1963b A Survey of Economic Potential and Capital Needs of the Leeward Islands, Windward Islands, and Barbados. London: HMSO, 185 p.Google Scholar
O'Loughlin, Carleen 1968 Economic and Political Change in the Leeward and Windward Islands. New Haven/London: Yale Univ. Press. 260 p. Ch. 11: Administration and Public Finance.Google Scholar
Panama. Direccion General de Planificacion y Administracion. Departamento de Planificacion 1970 Estrategia para el desarrollo nacional, 1970-1980. Panamá. 247 p.Google Scholar
Papanek, Gustav F., ed. 1968 Development Policy: Theory and Practice. Cambridge, Mass.: Harvard Univ. Press. 359 p.Google Scholar
Parra-Peña, I. 1967 El sector público y un crecimiento con desequilibrios: el caso de Colombia. TE, 34: 4: 689720.Google Scholar
Peacock, Alan T., Ed. 1969 Quantitative Analysis in Public Finance. New York: Praeger. 266 p.Google Scholar
Phillips, Charles Franklin 1958 A Tax Program to Encourage Puerto Rico's Economic Growth. Washington, D. C.: National Planning Association. 36 p.Google Scholar
Pierre-Charles, Gerard 1965 La economía haitiana y su vía de desarrollo. (Translated from the French). México: Cuadernos Americanos. 331 p. Part V: Sector público y desarrollo económico.Google Scholar
Pimentel Rodriguez, Alfonso 1969 Los incentivos fiscales y el desarrollo industrial de Guatemala. Guatemala: Univ. de San Carlos.Google Scholar
Pincus, Joseph 1954a Breve historia del arancel de aduanas de Honduras. 163 p.Google Scholar
Pincus, Joseph 1954b Sistema tributario en Honduras. 177 p.Google Scholar
Prest, Alan 1957 A Fiscal Survey of the British Caribbean. London: H.M.S.O. 136 p.Google Scholar
Prest, Alan 1960 Public Finance. In: The Economy of the West Indies, G. E. Cumper, ed. Kingston: Institute of Social and Economic Research, Univ. of the West Indies, 181-222. Adapted from sections of Prest 1957.Google Scholar
Puerto Rico. Governor's Advisory Council for the Development of Government ProgramsGoogle Scholar
Puerto Rico 1970 Fiscal System. San Juan. 6 p.Google Scholar
de Planificacion, Puerto Rico. Junta 1968 The Four-year Economic and Social Development Plan of Puerto Rico, 1969-1972. San Juan. 241 p.Google Scholar
Quintero Orellana, Oscar 1964 El desarrollo económico y las inversiones públicas. ES, 13: 2930, 712.Google Scholar
de Desarrollo, Republica Dominicana. Comision Nacional 1970 Programa de promoción social. Santo Domingo. 112 p.Google Scholar
de la Presidencia: Oficina Nacional de Planificacion, Republica Dominicana: Secretariado Tecnico 1966 Bases para el desarrollo nacional. Santo Domingo. 212 p. + Anexo Estadístico. (Mimeo.)Google Scholar
de la Presidencia: Oficina Nacional de Planificacion, Republica Dominicana: Secretariado Tecnico 1968 Plataforma para el desarrollo económico y social de la República Dominicana (1968-1985). Santo Domingo. 605 p.Google Scholar
Restrepo, Juan Camilo 1968 El Municipio y el Departamento frente a la encrucijada fiscal. In: Centro de Investigación Acción Social, 85121.Google Scholar
Resumil Aragunde, Manuel 1959 El estado como agente activo de la industrialización de la República Dominicana. Tipografía Faro de Vigo, España. 69 p.Google Scholar
Rhoads, William G., and Bird, Richard M. 1967 Financing Urbanization in Developing Countries by Benefit Taxation: Case Study of Colombia. LE, 43: 4: 403412.Google Scholar
Rhoads, William G., and Bird, Richard M. 1970 The Valorization Tax in Colombia: An Example for Other Developing Countries? In: Land and Building Taxes, Arthur B. Becker, ed. Madison, Wisc.: Univ. of Wisconsin Press, 201238.Google Scholar
Robinson, A. N. R. 1966 Fiscal Reform in Trinidad and Tobago. An Address to the Economic and Statistical Society of Trinidad and Tobago delivered on Tuesday, 31st May, 1966. Port-of-Spain: PNM Publishing Co. 33 p.Google Scholar
ROCAP (Regional Office for Central America and Panama—AID) 1971 Comparative Revenue Performance of the Central American Countries. Guatemala. (Mimeo.) (This is a continuous series. 1971 is the latest).Google Scholar
Ross, David F. 1957 The Costs and Benefits of Puerto Rico's Fomento Programme. SES, 6: 3: 329362.Google Scholar
Rudick, Harry J. and Allen, George S. 1952 Tax Aspects of Operations under the Puerto Rico Exemption Program. TLR, 7: 4: 403437.Google Scholar
Schreiberg, Sheldon L. 1965 The United States Private Investor and the Central American Common Market. In: U. S. Congress—Joint Economic Committee. Latin American Development and Western Hemisphere Trade. Hearings before the Subcommittee on Inter-American Economic Relationships (89th Congr., 1st Sess.).Google Scholar
Sheahan, John 1968 Imports, Investments and Growth—Colombia. In: Papanek, 1968, 93114.Google Scholar
Shere, Louis 1953 A Tax Program for Puerto Rico. San Juan: Department of Education.Google Scholar
Shere, Louis 1961 A Tax Program for Colombia. (Mimeo.)Google Scholar
Shoup, Carl, et al. 1959 The Fiscal System of Venezuela: A Report. Baltimore: Johns Hopkins. 491 p.Google Scholar
Shoup, Carl, et al. 1960 The Fiscal System of the Federal District of Venezuela: A Report. New York. 162 p.Google Scholar
Shoup, Carl, et al. 1963 Finances publiques des pays d'Amérique Latine, zone de libré echange et marché commun. RSF. January.Google Scholar
Shoup, Carl, et al. 1966 Taxes and Economic Development. FA, 25:3: 385397.Google Scholar
SIECA (Secretaria General de Integracion Economica Centroamericana) 1963 Convenios centroamericanos de integración económica. Vol. II. Guatemala. 23 p.Google Scholar
Shoup, Carl, et al. 1966 Informe del relator. Primera Reunión Conjunta. Guatemala. (Mimeo.)Google Scholar
Shoup, Carl, et al. 1968 Medidas de Emergencia para la defensa de la balanza de pagos en Centroamérica. Nota de la Secretaría. (SIECA/CEC-CMCA-11/D.T.2). Guatemala. (Mimeo.) 98 p. + Appendices.Google Scholar
Sommerfeld, Raynard M. 1966 Tax Reform and the Alliance for Progress. Austin/London: Univ. of Texas Press. 217 p.Google Scholar
St. Vincent 1967 Report of the Fiscal Survey by Athole S. Mackintosh. Norwich, England: Overseas Development Group (Mimeo.). 23 p.Google Scholar
Stichting Nederlands Economisch Instituut 1960 De economische ontwikkeling van Curaçao; een overzicht van mogelijkheden en voorwarden. Rotterdam.Google Scholar
Stichting Nederlands Economisch Instituut 1962 Tienjarenplan Curaçao; algemeen overzicht. Curaçao. (Mimeo.)Google Scholar
Suriname. Adviesraad Voor de Herziening Van Het Tienjareplan. 1959 Van 1960 tot 1965. Paramaribo. (Mimeo.)Google Scholar
Suriname. Stichting Planbureau Suriname 1957 Nota inzake een instelling voor de bevordering en de financiering van de industriele ontwikkeling. Paramaribo.Google Scholar
Suriname. Stichting Planbureau Suriname 1963 Raamwerk integraal ophouwplan Suriname, 1963-1972. Paramaribo.Google Scholar
Suriname. Stichting Planbureau Suriname 1965 National ontwikkelingsplan Suriname. Paramaribo. 3 vols.Google Scholar
Suriname. Stichting Planbureau Suriname 1966 Ontwikkelingsplan voor Suriname met begroting van de uitgaven verband houdende met het tienjarenplan 1966. Paramaribo.Google Scholar
Tanzi, V. 1966 Personal Income Taxation in Latin America: Obstacles and Possibilities, NTJ, 19: 2: 156162.Google Scholar
Taylor, Milton C. 1954 Industrial Tax Exemption in Puerto Rico. NTJ, 7:4: 359371.Google Scholar
Taylor, Milton C. 1955 Tax Exemption as Compared to Other Factors in Operating and Locating New Industrial Firms in Puerto Rico. SES, 4: 2: 121132.Google Scholar
Taylor, Milton C. 1957 Industrial Tax Exemption in Puerto Rico. Madison: Univ. of Wisconsin Press. 172 p.Google Scholar
Taylor, Milton C. 1959 Income Tax Administration in the Republic of Honduras. Report prepared for the Pan American Union. 66 p.Google Scholar
Taylor, Milton C. 1960 What Happens when Exemptions End: Retrospect and Prospect in Puerto Rico. In: Taxation and Operations Abroad. Princeton: Tax Institute Inc. Reprinted in: Bird and Oldman, 1964.Google Scholar
Taylor, Milton C. 1967 Tax Policy Goals and Economic Development under the Alliance for Progress. NTJ, 20: 4: 412423.Google Scholar
Taylor, Milton C. and Richman, R. L. 1964 Fiscal Reform and Development Needs in Panama. NTJ, 17: 2: 173186.Google Scholar
Thomas, R. D. 1963 Local Government Financing in Jamaica, 1944-1959. SES, 12: 2: 141159.Google Scholar
Tirado, Irma G. 1965 La elasticidad-ingreso de los impuestos a individuos y corporaciones en Puerto Rico y Jamaica, 1955-1963. Río Piedras: Institute of Caribbean Studies, Univ. of Puerto Rico. 142 p.Google Scholar
Tonos, Eduardo 1969 Nuestro problemático industrial y los resultados de la ley de incentivo. Conferencia dictada el 20 de junio de 1969. Santo Domingo: Colegio Dominicano de Economistas, 20 p. (Mimeo.)Google Scholar
Trinidad, and Tobago, 1966 The Finance Act, 1966. (5th Session First Parliament, Act. No. 29). Port-of-Spain: Government Printery, 333426.Google Scholar
Trinidad and Tobago. House of Representatives Annual Budget Speech (by the Min. of Finance).Google Scholar
Trinidad and Tobago. Ministry of Finance 1969 Report of the Tripartite Committee to Review the Fiscal Policy of Trinidad and Tobago. Port-of-Spain: Government Printery. 25 p.Google Scholar
Trinidad, and National Planning Commission, Tobago. 1963 Draft Second Five-year Plan, 1964-1968. Port-of-Spain: Government Printery.Google Scholar
Trinidad, and National Planning Commission, Tobago. 1970 Third Five-year Plan, 1969-1973. Port-of-Spain: Government Printery. 453 p.Google Scholar
Trinidad, and Tobago Office of Premier and Ministry of Finance. 1960 Economic Development of the Independent West Indies Federation. I—The Case for United Kingdom Assistance. Port-of-Spain: Government Printery. 59 p.Google Scholar
Tripartite Economic Survey 1966 Report of the Tripartite Economic Survey of the Eastern Caribbean.Google Scholar
Turk, and Islands, Caicos 1970 Property and Tourist Development in the Turks and Caicos Islands. Report of a working party, Sir Derek Jakeway, Chairman. (Mimeo.)Google Scholar
Turner Morales, David 1958 Estructura económica de Panamá: El problema del canal. México: Editorial América Nueva. 264 p.Google Scholar
United Kingdom. Colonial Office 1955 The Plan for a British Caribbean Federation. Report of the Fiscal Commissioner. London: HMSO (Cmnd. 9618). 71 p.Google Scholar
United Kingdom. Colonial Office 1956 Report by the Conference on British Caribbean Federation. London: HMSO (Cmnd. 9733).Google Scholar
United Kingdom. Colonial Office 1962 Report of the Commission of Enquiry into the Control of Public Expenditure in Grenada during 1961 and Subsequently. London: HMSO (Cmnd. 1735). 23 p.Google Scholar
United Kingdom. Colonial Office 1963 Federation of East Caribbean Territories. Report of the Fiscal Commissioner. London: HMSO (Cmnd. 1991). 106 p.Google Scholar
United Kingdom. Ministry of Overseas Development. British Development Division in the Caribbean This Division periodically puts out up-to-date publications entitled Economic Survey and Projections for the individual members of the group forming the Associated States and Dependencies of the Commonwealth Caribbean (Antigua, British Virgin Islands, Cayman Islands, Dominica, Grenada, Montserrat, St. Kitts, St. Lucia, St. Vincent, and Turks & Caicos Islands), as well as a series entitled Comparative Data: Associated States and Dependencies. The publications provide statistical information on national income accounts, government revenues and expenditures, population, and foreign trade.Google Scholar
UN. Department of Economic and Social Affairs 1957 Analysis and Projections of Economic Development: The Economic Development of Colombia. Part Two, Chapter I: Fiscal Policy and the Promotion of Economic Development, 87-138. Geneva.Google Scholar
UN/ECLA (Economic Commission for Latin America)Google Scholar
United Kingdom. Colonial Office 1959a El desarrollo económico de El Salvador. México. 175 p.Google Scholar
United Kingdom. Colonial Office 1959b The Economic Development of Panamá. EBLA, 4: 2: 4859.Google Scholar
United Kingdom. Colonial Office 1960a El desarrollo económico de Honduras. México. 222 p.Google Scholar
United Kingdom. Colonial Office 1960b Economic Developments in Venezuela in the 1950's. EBLA, 6:1: 2161.Google Scholar
United Kingdom. Colonial Office 1966a Evaluación de la integración económica en Centroamérica. New York. 295 p.Google Scholar
United Kingdom. Colonial Office 1966b El desarrollo económico de Nicaragua. New York. 220 p.Google Scholar
United Kingdom. Colonial Office 1967 The Economic policy of Colombia in 1950-66. EBLA, 12:2, 90106.Google Scholar
UN/ECLA. Comite de Cooperacion Economica Del Istmo Centroamericano 1956 La política tributaria y el desarrollo económico en Centroamérica. 141 p. Partly published in: TE, 24:1: 1957, 3367.Google Scholar
UN/ECLA. Office for the Caribbean 1969a Report of the United Nations Expert Team on Harmonization of Fiscal Incentives to Industries in the Caribbean Free Trade Area. Port-of-Spain, Trinidad and Tobago (E/CN. 12/845). 99 p.Google Scholar
UN/ECLA 1969b Report of the Commonwealth Caribbean Regional Workshop on Harmonization of Fiscal Incentives to Industries. Port-of-Spain, Trinidad and Tobago (E/CN. 12/844). 35 p.Google Scholar
UN/IDO 1967 El desarrollo industrial de América Latina: Panamá. (ID/CONF. 1/R.BP./3/Add. 11). (Mimeo.)Google Scholar
Urbina, Rene Augusto, et al. 1962 El equilibrio presupuestario en El Salvador en el pasado y en el presente. ES, 11: 25-26, 45104.Google Scholar
UWI. Institute of Social and Economic Research 1969 The Development Problem in St. Vincent. Kingston. (Mimeo.)Google Scholar
Vanek, Jaroslav and R. Bilsborrow 1967 Estimating Foreign Resource Needs for Economic Development: Theory, Method and a Case Study of Colombia. New York: McGraw Hill. 180 p.Google Scholar
Vegalara, Humberto 1968 La tributación de las sociedades freno al desarrollo. In: Centro de Investigación Acción Social, 160197.Google Scholar
Venezuela. Administracion General del Impuesto Sobre la Renta. Division de Planificacion. Departmento de Investigaciones y Estudios Fiscales 1969 Sistema tributario Venezolano. 71 p. (Mimeo.)Google Scholar
del Presupuesto, Venezuela. Comision Asesora 1969 Informe preliminar. Caracas. 31 p.Google Scholar
del Presupuesto, Venezuela. Comision Asesora 1970 Informe preliminar sobre el proyecto de medidas impositivas del Ministerio de Hacienda. Caracas. 80 p.Google Scholar
de Gasto Publico, Venezuela. Comision Evaluadora 1967 Informe sobre la evaluación de los ingresos y gastos públicos para el período 1967-70. Conclusiones y Recomendaciones. Caracas. 257 p.Google Scholar
de Hacienda, Venezuela. Ministerio 1971 Programa de impuestos que presente el ejecutivo nacional para el ejercicio fiscal 1971. (Mimeo.)Google Scholar
(n.d.) Incentivos fiscales para la inversión en Venezuela. 18 p.Google Scholar
Venezuela. Oficina Central de Coordinacion y Planificacion 1965 Plan de la nación, 1965-1968. Caracas. 567 p.Google Scholar
Vroon, L. J. 1963 Voorgeschiedenis, opzet en resultaten van het Surinaamse tienjaren plan. NWIG, 43: 1.Google Scholar
Wallich, Henry C. and Adler, John H. 1951 Public finance in a developing country: El Salvador—A Case Study. Cambridge: Harvard University Press. 346 p.Google Scholar
Wardlaw, Andrew B. 1966 The operations of the Central American Common Market. 103 p. (Mimeo.)Google Scholar
Watkin, Virginia 1967 Taxes and Tax Harmonization in Central America. Cambridge, Mass.: Harvard Law School International Tax Program. 519 p.Google Scholar
White, William H. 1951 Measuring the Inflationary Significance of a Government Budget. IMFSP, 1: 3: 355378.Google Scholar