The Theory and Practice of Tax Reform in Developing Countries (Paperback)

Langue : anglais

Edité par Cambridge University Press, Cambridge, 1991

0521397421 / 9780521397421

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Paperback. 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 majority of developing countries are currently facing severe budgetary pressures with rising demands for expenditures and limited scope for raising extra government revenues. In addition, the revenue systems which are in place may themselves generate strong impediments to efficiency, the expansion of the economy, the growth of the tax base, equity and the achievement of development objectives. Tax reform should therefore be central to public policy and development planning and is seen as such by many governments.It has also moved to the forefront of discussion in international agencies. 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. 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; and finally, to combine the guidelines and applied research into a practical tax package for Pakistan. This item is printed on demand. Shipping may be from our UK warehouse or from our Australian or US warehouses, depending on stock availability.

N° de réf. du vendeur 9780521397421

Titre
The Theory and Practice of Tax Reform in Developing Countries (Paperback)
Auteur
Nicholas Stern
Éditeur
Cambridge University Press, Cambridge
Année de publication
1991
État de l'article
new
Reliure
Paperback
Langue
anglais
ISBN à 10 chiffres
0521397421
ISBN à 13 chiffres
9780521397421

CitiRetail

Stevenage, Royaume-Uni

Vendeur avec une évaluation de 5 étoiles

Vendeur AbeBooks depuis 29 juin 2022

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