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The Theory and Practice of Tax Reform in Developing Countries (Paperback, New)
Loot Price: R1,146
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The Theory and Practice of Tax Reform in Developing Countries (Paperback, New)
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This 1991 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. 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. This book will be useful to graduate students,
academic economists, and professional economists in international
organisations and governments interested in public policy and
development planning. 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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