The Theory and Practice of Tax Reform in Developing Countries

This 1991 study approaches the subject of tax reform from basic economic principles.

Etisham Ahmad (Author), Nicholas Stern (Author)

9780521397421, Cambridge University Press

Paperback, published 26 July 1991

364 pages, 8 b/w illus. 74 tables
22.9 x 15.2 x 2.1 cm, 0.53 kg

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.

Preface
1. Issues and methods
2. The structure of taxation in Pakistan and its historical background
3. Theory
4. The taxation of agriculture: theoretical issues
5. Applying the theory
6. Effective taxes and shadow prices in Pakistan
7. The reform of indirect taxes in Pakistan
8. The taxation of land in Pakistan
9. International contrasts
10. Alternative sources of revenue Pakistan
Conclusions
References
Index.

Subject Areas: Development economics & emerging economies [KCM]