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The Theory and Practice of Tax Reform in Developing Countries
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ISBN
:
9780521265638
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Publisher
:
Cambridge University Press
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Subject
:
Politics & Government, Economics, Finance & Accounting
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Binding
:
HARDCOVER
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Pages
:
364
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Year
:
1991
₹
395.0
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331.0
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Description
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.
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