The theory and practice of tax reform in developing countries

Ehtisham Ahmad · Nicholas H. Stern

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Economic and Fiscal Studies Taxation and Compliance Studies Fiscal Policy and Economic Growth

Abstract

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.

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