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  <titleInfo>
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    <title>general theory of tax structure change during economic development</title>
  </titleInfo>
  <name type="personal">
    <namePart>Hinrichs, Harley H.</namePart>
    <role>
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    <place>
      <placeTerm type="code" authority="marccountry">eu</placeTerm>
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    <place>
      <placeTerm type="text">Chicago</placeTerm>
    </place>
    <publisher>The Law School of Harvard University Cambridge</publisher>
    <dateIssued>1966</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
    <extent>xvi, 154 páginas ;  23 cm.</extent>
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  <tableOfContents>The Process of Change During Economic Development -- The Changing Level of the Government Revenue Share -- The Changing Composition of the Government Revenue Share -- Tax Structures and Cultural Style: Postwar Afro-Asian Trends -- Tax Structure Change: Theory and History -- An Ideal Type as General Theory -- Policy Implications: Paradoxes and Dilemmas for Tax Reform</tableOfContents>
  <targetAudience authority="marctarget">specialized</targetAudience>
  <note type="statement of responsibility">Harley H. Hinrichs</note>
  <note>Incluye notas a pie de página.</note>
  <note>Bibliografía: páginas 119-127</note>
  <subject>
    <topic>Impuestos</topic>
  </subject>
  <subject>
    <topic>Finanza pública</topic>
  </subject>
  <subject>
    <topic>Desarrollo económico</topic>
  </subject>
  <classification authority="ddc" edition="23">338.92 / H664g</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>International Tax Program</title>
    </titleInfo>
  </relatedItem>
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