<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2448-718X</journal-id>
<journal-title><![CDATA[El trimestre económico]]></journal-title>
<abbrev-journal-title><![CDATA[El trimestre econ]]></abbrev-journal-title>
<issn>2448-718X</issn>
<publisher>
<publisher-name><![CDATA[Fondo de Cultura Económica]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-718X2021000401215</article-id>
<article-id pub-id-type="doi">10.20430/ete.v88i352.1346</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El papel de la tributación en el desarrollo económico]]></article-title>
<article-title xml:lang="en"><![CDATA[The role of taxation in economic development]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Kaldor]]></surname>
<given-names><![CDATA[Nicholas]]></given-names>
</name>
</contrib>
</contrib-group>
<aff id="A">
<institution><![CDATA[,  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<volume>88</volume>
<numero>352</numero>
<fpage>1215</fpage>
<lpage>1244</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-718X2021000401215&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-718X2021000401215&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-718X2021000401215&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En este ensayo Nicholas Kaldor realiza un análisis profundo sobre las formas de incentivar el desarrollo en los países subdesarrollados, en particular los de América Latina, mediante políticas fiscales que permitan una tributación justa, equitativa y efectiva. De esta manera, estudia diversos tipos de impuestos y su potencial para el objetivo del artículo, como aquellos sobre la renta, sobre la tierra, sobre los productos, así como para las empresas extranjeras, con el fin de que se retribuya realmente a los países.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract In this essay, Nicholas Kaldor carries out an in-depth analysis of the ways to encourage development in underdeveloped countries, particularly those of Latin America, through fiscal policies that allow fair, equitable and effective taxation. In this way, he studies various types of taxes and their potential for the purpose of the article, such as taxes on income, on land, on products, as well as on foreign companies, in order for taxes to be effective for each country.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[tributación]]></kwd>
<kwd lng="es"><![CDATA[desarrollo]]></kwd>
<kwd lng="es"><![CDATA[política económica]]></kwd>
<kwd lng="es"><![CDATA[países subdesarrollados]]></kwd>
<kwd lng="es"><![CDATA[impuesto sobre la renta]]></kwd>
<kwd lng="en"><![CDATA[Taxation]]></kwd>
<kwd lng="en"><![CDATA[development]]></kwd>
<kwd lng="en"><![CDATA[economic policy]]></kwd>
<kwd lng="en"><![CDATA[underdeveloped countries]]></kwd>
<kwd lng="en"><![CDATA[income tax]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gibbons]]></surname>
<given-names><![CDATA[W. J.]]></given-names>
</name>
</person-group>
<source><![CDATA[Tax Factors in Basing International Business Abroad: A Study of the Law of the United States and of Selected Foreign Countries]]></source>
<year>1957</year>
<publisher-loc><![CDATA[Cambridge, Mass. ]]></publisher-loc>
<publisher-name><![CDATA[Harvard Law School]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="book">
<collab>Government Publication Bureau</collab>
<source><![CDATA[Suggestions for a Comprehensive Reform of Direct Taxation]]></source>
<year>1960</year>
<publisher-loc><![CDATA[Colombo, Sri Lanka ]]></publisher-loc>
<publisher-name><![CDATA[Government Publication Bureau]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="book">
<collab>Ministry of Finance</collab>
<source><![CDATA[Indian Tax Reform, Report of a Survey]]></source>
<year>1956</year>
<publisher-loc><![CDATA[Nueva Delhi ]]></publisher-loc>
<publisher-name><![CDATA[Ministry of Finance]]></publisher-name>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
