Alternative forms of sales taxation for a developing country

In an increasing n umber of developing countries, as in virtually all of the major industrial countries, one or other form of sales taxation has taken root as an important provider of revenue, though in spite of much recent debate—much of it concerning the value added tax—no single form of sales taxation has emerged as being the most efficacious. This article does not discuss the merits of sales taxation, nor its effects or, development, but rather focuses on the question of which form of sales tax should be adopted assuming that one is to be.     

Crafts and trades (english): Comment on T. Shanin

Eric Hobsbawm's outline of the concept of social banditry suggest certain conditions of existence for that mode of primitive rebellion. Primary among these conditions are the presence of a ‘traditional peasant environment and the absence of ‘industrial capitalism’. This paper presents a critique of Hobsbawm's specifications, and suggest two alternative conditions: the presence of class conflict which unites direct producers, and the absence of effective, institutionalised political organisation of producers’ interests. This reformulation is illustrated by reference to the Kelly Outbreak in late nineteenth century Australia.