000			01679nab a2200265 c 4500
999			_c149245 _d149245
003			ES-MaIEF
005			20240415125000.0
007			ta
008			240415t2023 gm ||||| |||| 00| |eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_971628 _aDesmarais-Tremblay, Maxime
245		0	_aRichard Musgrave in Colombia _bthe art of tax reform in a developing country _c Maxime Desmarais-Tremblay
500			_aResumen.
504			_aBibliografía.
520			_aRichard Musgrave's work in developing countries has received little historical scrutiny. At the twilight of the development decade, Musgrave chaired an important fiscal reform mission in Colombia, whose report later served as a roadmap for the 1974 Colombian tax reform. Drawing from archival and published sources, this paper reconstructs the intellectual baggage that Musgrave brought on his travels to Colombia. While tax principles have been invoked by reformers for centuries, Musgrave and his colleagues provided a new articulation of equity that reflected their liberal faith in the capacity of democratic governments to improve welfare through fair taxation. This liberal worldview was shaped by their experience of US policy since the New Deal, but the instruments adapted for developing countries differed.
650		4	_948426 _aSISTEMA FISCAL
650		4	_aREFORMA _910750
650		4	_aDERECHO TRIBUTARIO _942375
650		4	_aIMPUESTOS _947460
650		4	_937749 _aCOLOMBIA
650		4	_947936 _aPAISES EN DESARROLLO
700			_930848 _aMusgrave, Richard Abel
773	0		_9171576 _oOP 207/2023/4 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 79, n. 4, December 2023, p. 332-360
942			_cART