The Theory and Practice of Tax Reform in Developing Countries (Hardcover) (ISBN-13: 9780521265638)

This study approaches the subject of tax reform from basic economic principles. The objectives are to develop guidelines for the design of tax policy; to show how the principles can structure systematic research into tax reform in terms of the consequences for households, producers and government; and finally, to combine the guidelines and applied research into a practical tax package for Pakistan, where tax reform has become an urgent priority. Professors Ahmad and Stern provide a coherent framework to show how principles can be formulated, applied research structured, and policies developed and appraised in a systematic manner. The careful application of the ideas presented here should lead to a real improvement in the development of policy and to further empirical and theoretical research.

Author: Ehtisham Ahmad,Etisham Ahmad,Nicholas Stern
ISBN-10: 0521265630
ISBN-13: 9780521265638
Publisher: Cambridge University Press
Language: English
Published: 07/26/1991
Pages: 364
Format: Hardcover
Weight: 1.55lbs
Size: 9.00h x 6.00w x 0.94d