|dc.contributor.author||Lewis, Stephen R. Jr.||
|dc.identifier.citation||Lewis, Stephen R. (1971) Agricultural taxation and intersectoral resource transfers. Discussion paper 134. Nairobi: Institute for Development Studies, University of Nairobi.||en_GB
|dc.description.abstract||The paper is a survey of recent developments on this topic.
It uses a two-sector (modern and traditional) model as the "basic framework
for analysis. Agriculture's role in development is reviewed briefly, as
are the methods of transferring resources from agriculture: transfers on
private account, government tax and expenditure policies, and policies
aimed at changing the terms of trade of the agricultural sector.
The bulk of the paper reviews the recent experience of developing
countries and the literature related to this topic. It is organized
around three basic themes. First is a review of the policies including
tariff protection that have influenced the domestic terms of trade between
agriculture and industry and the effects of those policies on the
agricultural sector (which has usually been left to pay the bill for
protected industrialization). Second is a discussion of the implications
of productivity growth (or the lack of it) in both the agricultural sector
and in protected import substituting industries for the questions of
resource transfers and of general economic growth in both sectors.
Third, the growing concern with unemployment and income distribution is
reviewed in connection with the choice of policies to tax agriculture and
transfer resources to industry.
The paper suggests a number of elements of an improved system
of taxing the agricultural sector to transfer resources both to government
and to the non-agricultural sectors while simultaneously reducing the
burden on agriculture from misallocation effects of the policies.
Attention is also given to policies that would improve the growth rate
of employment and the distribution of income. Particular attention
in the paper is given to the effects of foreign trade policies on income
|dc.publisher||Institute for Development Studies, University of Nairobi||en_GB
|dc.title||Agricultural taxation and intersectoral resource transfers||en_GB
|dc.type||Series paper (non-IDS)||en_GB