The fiscal problems and proposals for reform -- The income tax-statutory provisions and functional problems -- The income tax-structural problems, administration, and summary of recommendations -- The property tax -- Inheritance and gift taxes -- Taxes on foreign commerce-basic characteristics, incidence, and administration -- Taxes on foreign commerce- Tariff policies -- Other indirect taxes -- The taxation of alcoholic beverages -- The autonomous agencies -- Fiscal incentives for development -- The colón free zone -- Municipal finance