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The Theory and Practice of Tax Reform in Developing Countries
Ehtisham AhmadEtisham AhmadNicholas Stern
出版Cambridge University Press, 1991-07-26
主題Business & Economics / Taxation / GeneralBusiness & Economics / Development / Economic DevelopmentPolitical Science / Public Policy / Economic Policy
ISBN05213974219780521397421
URLhttp://books.google.com.hk/books?id=u9eq5Psr8jsC&hl=&source=gbs_api
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註釋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.