Theory and Practice of Tax Ref

ISBN-13: 9780521397421 / Angielski / Miękka / 1991 / 364 str.

Ehtisham Ahmad; N. H. Stern

Opis

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.

Spis treści

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.