The Theory and Practice of Tax Reform in Developing Countries
Bibliographic Data
| ID | 9726174 |
|---|---|
| Authors | Mark Gersovitz (0000-0002-4765-1690), Ehtisham Ahmad (0000-0002-6054-3336), Nicholas Stern |
| Year | 1993 |
| Volume | 60 |
| Issue | 239 |
| Pages | 367 |
| Publication date | 1993-08-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Economica (JOURNAL) |
| Journal identifiers | ISSN: 0013-0427 • E-ISSN: 1468-0335 |
| Publisher | JSTOR (PUBLISHER) |
| DOI | 10.2307/2554858 |
| OpenAlex | W2168896397 |
| Language | EN |
| Citations received | 14 |
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
Economic growth · Economics · Government (linguistics) · Political science · Public economics · Public policy · Stern · Subject (documents) · Tax policy · Tax reform · Computer Science · Engineering · Taxation and Compliance Studies
Using Human-Capital Theory to Establish a Potential-Income Tax
How Should Individuals Be Taxed? Combining »Simplified«, Income, and Payroll Taxes in Ukraine
Indirect Taxation and Gender Equity
Progressivity and redistributive effects of income taxes
Competition reform and household welfare
Assessing Indirect Tax Reform in a Tourism-Dependent Developing Country
Optimal second-best tariffs on an intermediate input with particular reference to Pakistan
Poverty-dominant program reforms
Economics of tourism taxation
Tourism and globalization
Taxation optimale de la consommation et biens informels
Black Markets and Optimal Evadable Taxation
Tax Perceptions and Preferences Over Tax Structure in the United Kingdom
Macroeconomic Policies and Poverty
| Unique citing works | 14 |
|---|---|
| Citations per year | 0,5 |
| Citation span | 1998 - 2022 (25) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |