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

ISBN10: 0521397421
ISBN13: 978-0521397421
Author: Etisham Ahmad, Nicholas Stern
Title: The Theory and Practice of Tax Reform in Developing Countries
Publisher: Cambridge University Press (July 26, 1991)
Language: English
Size ePub: 1720 kb
Size PDF: 1540 kb
Rating: 3.5/5
Votes: 499
Pages:
Subcategory: Politics & Government

The Theory and Practice of Tax Reform in Developing Countries by Etisham Ahmad, Nicholas Stern



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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