The Theory and Practice of Tax Reform in Developing Countries.

Citations Over TimeTop 10% of 1993 papers

Abstract

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.

Related Papers

• Administrative Dimensions of Tax Reform(2003)
• The Tax Policy for Promoting the Development ofScientific and Technical Industry of China(2001)
• The Analysis of the Tax Policy Transformation in China:Reflection on a New Round of Tax Reform(2004)