The Theory and Practice of Tax Reform in Developing Countriesby Etisham Ahmad, Nicholas Stern
Pub. Date: 07/26/1991
Publisher: Cambridge University Press
Approaching tax reform from basic economic principles, this study develops guidelines for policy design and demonstrates how they can be applied to a practical program for Pakistan, where tax reform has become an urgent priority.
- Cambridge University Press
- Publication date:
- Product dimensions:
- 6.14(w) x 9.21(h) x 0.94(d)
Table of Contents
Preface; 1. Issues and methods; 2. The structure of taxation in Pakistan and its historical background; 3. Theory; 4. The taxation of agriculture: theoretical issues; 5. Applying the theory; 6. Effective taxes and shadow prices in Pakistan; 7. The reform of indirect taxes in Pakistan; 8. The taxation of land in Pakistan; 9. International contrasts; 10. Alternative sources of revenue Pakistan; Conclusions; References; Index.
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