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The theory and practice of tax reform in developing countries Etisham Ahmad, Nicholas Stern.

By: Contributor(s): Material type: TextTextPublication details: Cambridge Cambridge University Press, 1991.Description: xvii; 344 pISBN:
  • 0521397421 (paperback)
  • 9780521397421 (paperback)
Online resources: Summary: 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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Holdings
Item type Current library Collection Call number Status Notes Barcode
Book Book Air University Central Library Islamabad NFIC 336.2 AHM (Browse shelf(Opens below)) Available Program Relevancy: BBA-Hons; MBA 3-1/2; Course Relevancy: Tax management P10772

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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