Theory and Practice of Tax Ref Contributor(s): Ahmad, Etisham (Author), Stern, Nicholas (Author) |
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ISBN: 0521397421 ISBN-13: 9780521397421 Publisher: Cambridge University Press OUR PRICE: $44.64 Product Type: Paperback Published: July 1991 |
Additional Information |
BISAC Categories: - Business & Economics | Taxation - General - Business & Economics | Development - Economic Development - Political Science | Public Policy - Economic Policy |
Dewey: 336.205 |
LCCN: 90033156 |
Physical Information: 0.81" H x 6" W x 9" (1.17 lbs) 364 pages |
Descriptions, Reviews, Etc. |
Publisher Description: 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. |