Requests the Secretary-General, in co-operation with interested organizations of the United Nations system and taking into account the work that has already been done in this field, to prepare, on a selective basis, a comprehensive study of the taxation systems in developing countries, including those applicable to domestic as well as foreign capital, with a view to evaluating their effects on and contribution to the mobilization of resources and the distribution of income, and to submit the study to the Economic and Social Council at its fifty-first session;
