The Theory and Practice of Tax Reform in Developing Countries

The Theory and Practice of Tax Reform in Developing Countries

by Etisham Ahmad, Nicholas Stern
     
 

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ISBN-10: 0521397421

ISBN-13: 9780521397421

Pub. Date: 07/26/1991

Publisher: Cambridge University Press

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

Overview

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.

Product Details

ISBN-13:
9780521397421
Publisher:
Cambridge University Press
Publication date:
07/26/1991
Pages:
344
Product dimensions:
6.14(w) x 9.21(h) x 0.83(d)

Related Subjects

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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