{ "item_title" : "The Theory and Practice of Tax Reform in Developing Countries", "item_author" : [" Ehtisham Ahmad", "Etisham Ahmad", "Nicholas Stern "], "item_description" : "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.", "item_img_path" : "https://covers3.booksamillion.com/covers/bam/0/52/126/563/0521265630_b.jpg", "price_data" : { "retail_price" : "147.00", "online_price" : "147.00", "our_price" : "147.00", "club_price" : "147.00", "savings_pct" : "0", "savings_amt" : "0.00", "club_savings_pct" : "0", "club_savings_amt" : "0.00", "discount_pct" : "10", "store_price" : "" } }

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