The Theory and Practice of Tax Reform in Developing Countries

This study approaches the subject of tax reform from basic economic principles. Its objectives are to develop guidelines for the design of tax policy, to show how the principles can structure systematic research into tax reform, and to combine the guidelines and applied research into a practical tax package for Pakistan. The severe budgetary pressures faced by many developing countries has made tax reform central to the public policy and development planning programmes of many governments.Nicholas Stern is the author of 'The Theory and Practice of Tax Reform in Developing Countries', published 1991 under ISBN 9780521265638 and ISBN 0521265630.