Ahmad, Ehtisham - Zentrum für Entwicklungsforschung (ZEF), Rheinische … - 2010
Should tax reforms be guided by rules of thumb suggested by the IMF, or directions or reform based on analytical … approaches, such as optimal tax theory? In many cases, the applications of the directions of reform—which suggest a …, based on the theory of reform. Section II posits the antecedents of tax reform in Pakistan over the past 50 years. Section …