The theory and practice of tax reform in developing countries:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cambridge u.a.
Cambridge Univ. Press
1991
|
| Edition: | 1. publ. |
| Subjects: | |
| Online Access: | Publisher description Table of contents Inhaltsverzeichnis |
| Physical Description: | XVII, 344 S. |
| ISBN: | 0521265630 0521397421 |
Staff View
MARC
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| 245 | 1 | 0 | |a The theory and practice of tax reform in developing countries |c Ehtisham Ahmad ; Nicholas Stern |
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Record in the Search Index
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|---|---|
| adam_text | Contents
Preface page xiii
1 Issues and methods 1
1.1 Introduction and issues 1
1.2 Principles and methods 3
1.3 Tax issues in Pakistan 6
1.4 International perspectives 7
1.5 The purposes and plan of the book 8
2 The structure of taxation in Pakistan and its historical
background 11
2.1 Introduction 11
2.2 Historical background 13
2.3 The structure of taxation in Pakistan in the mid 1980s 20
2.4 Concluding comments 49
3 Theory 51
3.1 Issues 51
3.2 Theory and basic principles 52
3.3 Forms of indirect taxation 63
3.4 Arguments concerning uniformity of indirect taxation 67
3.5 The general theory of reform and shadow prices 71
3.6 Dynamic issues and problems for the theory 75
3.7 The taxation of corporate and personal income 81
3.8 Alternative approaches 88
3.9 Some simple guiding principles 91
4 The taxation of agriculture: theoretical issues 94
4.1 Distinctive features for taxation 94
4.2 Agriculture and tax policy: some broader issues 95
4.3 Models, instruments and incidence 99
ix
x Contents
4.4 The use of individual tax instruments 106
4.5 The political economy of agricultural taxation 110
4.6 Concluding comments 111
5 Applying the theory 114
5.1 Theory and data 114
5.2 Effective taxes 116
5.3 Household demands 125
5.4 The choice of welfare weights 128
5.5 Calculating shadow prices 132
5.6 Using the notion of the marginal cost of funds 140
5.7 Non marginal reforms 149
5.8 Concluding comments 151
6 Effective taxes and shadow prices in Pakistan 153
6.1 Introduction 153
6.2 Effective taxes 154
6.3 A system of economy wide shadow prices for Pakistan 170
6.4 Concluding comments 196
7 The reform of indirect taxes in Pakistan 198
7.1 Introduction 198
7.2 The reform of existing taxes 199
7.3 Value added taxation 215
7.4 Concluding comments 234
Appendix 7A.I 236
Appendix 7A.2 236
8 The taxation of land in Pakistan 250
8.1 Introduction 250
8.2 The historical context, income tax laws and problems with
the existing system 252
8.3 The design of a land tax 255
8.4 Potential revenues and distributional impact 259
8.5 Administration and the financing of local expenditures 262
8.6 Concluding comments 264
9 International contrasts 265
9.1 Introduction 265
9.2 The balance of taxation in India 266
9.3 Indirect taxes 268
9.4 Presumptive methods 276
9.5 Directions of reform for India 278
9.6 Concluding comments 284
Contents xi
10 Alternative sources of revenue for Pakistan 286
10.1 Introduction 286
10.2 Financing expenditures 288
10.3 Proposals for revenue and reform 295
10.4 A medium term fiscal plan 303
10.5 Administration 309
10.6 Summary of proposals 313
1 Conclusions 315
11.1 Introduction 315
11.2 Principles 316
11.3 Methods 318
11.4 Further research 321
11.5 Concluding comments 325
References 327
Index 336
|
| any_adam_object | 1 |
| author | Ahmad, Ehtisham Stern, Nicholas H. 1946- |
| author_GND | (DE-588)13254461X |
| author_facet | Ahmad, Ehtisham Stern, Nicholas H. 1946- |
| author_role | aut aut |
| author_sort | Ahmad, Ehtisham |
| author_variant | e a ea n h s nh nhs |
| building | Verbundindex |
| bvnumber | BV004605530 |
| callnumber-first | H - Social Science |
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| callnumber-raw | HJ2351.7.A35 1991 |
| callnumber-search | HJ2351.7.A35 1991 |
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| callnumber-subject | HJ - Public Finance |
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| dewey-full | 336.2/05/091724 336.2/05/09172420 |
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| dewey-search | 336.2/05/091724 336.2/05/091724 20 |
| dewey-sort | 3336.2 15 591724 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| illustrated | Not Illustrated |
| indexdate | 2024-07-09T16:14:51Z |
| institution | BVB |
| isbn | 0521265630 0521397421 |
| language | English |
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| physical | XVII, 344 S. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
| publishDateSort | 1991 |
| publisher | Cambridge Univ. Press |
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| spelling | Ahmad, Ehtisham Verfasser aut The theory and practice of tax reform in developing countries Ehtisham Ahmad ; Nicholas Stern 1. publ. Cambridge u.a. Cambridge Univ. Press 1991 XVII, 344 S. txt rdacontent n rdamedia nc rdacarrier Belastinghervormingen gtt Economie politique - Impôts ram Impôt - Pays en voie de développement Impôt - Pays en voie de développement ram Politique fiscale - Pays en voie de développement ram Réforme fiscale - Pays en voie de développement Tarifas (Comercio) larpcal Entwicklungsländer Steuer Taxation -- Developing countries Steuerreform (DE-588)4057455-6 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Pays en voie de développement - Politique économique ram Entwicklungsländer (DE-588)4014954-7 gnd rswk-swf Entwicklungsländer (DE-588)4014954-7 g Steuerreform (DE-588)4057455-6 s DE-604 Steuerpolitik (DE-588)4057447-7 s Stern, Nicholas H. 1946- Verfasser (DE-588)13254461X aut http://www.loc.gov/catdir/description/cam024/90033156.html Publisher description http://www.loc.gov/catdir/toc/cam021/90033156.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002829091&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ahmad, Ehtisham Stern, Nicholas H. 1946- The theory and practice of tax reform in developing countries Belastinghervormingen gtt Economie politique - Impôts ram Impôt - Pays en voie de développement Impôt - Pays en voie de développement ram Politique fiscale - Pays en voie de développement ram Réforme fiscale - Pays en voie de développement Tarifas (Comercio) larpcal Entwicklungsländer Steuer Taxation -- Developing countries Steuerreform (DE-588)4057455-6 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| subject_GND | (DE-588)4057455-6 (DE-588)4057447-7 (DE-588)4014954-7 |
| title | The theory and practice of tax reform in developing countries |
| title_auth | The theory and practice of tax reform in developing countries |
| title_exact_search | The theory and practice of tax reform in developing countries |
| title_full | The theory and practice of tax reform in developing countries Ehtisham Ahmad ; Nicholas Stern |
| title_fullStr | The theory and practice of tax reform in developing countries Ehtisham Ahmad ; Nicholas Stern |
| title_full_unstemmed | The theory and practice of tax reform in developing countries Ehtisham Ahmad ; Nicholas Stern |
| title_short | The theory and practice of tax reform in developing countries |
| title_sort | the theory and practice of tax reform in developing countries |
| topic | Belastinghervormingen gtt Economie politique - Impôts ram Impôt - Pays en voie de développement Impôt - Pays en voie de développement ram Politique fiscale - Pays en voie de développement ram Réforme fiscale - Pays en voie de développement Tarifas (Comercio) larpcal Entwicklungsländer Steuer Taxation -- Developing countries Steuerreform (DE-588)4057455-6 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| topic_facet | Belastinghervormingen Economie politique - Impôts Impôt - Pays en voie de développement Politique fiscale - Pays en voie de développement Réforme fiscale - Pays en voie de développement Tarifas (Comercio) Entwicklungsländer Steuer Taxation -- Developing countries Steuerreform Steuerpolitik Pays en voie de développement - Politique économique |
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