The Theory and Practice of Tax Reform in Developing Countries

Ahmad, Etisham; Stern, Nicholas

ISBN 10: 0521397421 / ISBN 13: 9780521397421

Published by Cambridge University Press, 1991

About this Item

Seller Inventory # I-9780521397421

Bibliographic Details

• Title: The Theory and Practice of Tax Reform in Developing Countries
• Publisher: Cambridge University Press
• Publication Date: 1991
• Language: English
• ISBN 10: 0521397421
• ISBN 13: 9780521397421
• Binding: Soft cover
• Condition: New

About this title

Synopsis

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.

Book Description

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.