The Theory and Practice of Tax Reform in Developing Countries

The Theory and Practice of Tax Reform in Developing Countries image
ISBN-10:

0521397421

ISBN-13:

9780521397421

Released: Jul 26, 1991
Format: Paperback, 364 pages
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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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