Theory and Practice of Tax Ref

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.