Tax policy handbook
By: edited by Parthasarathi Shome.
Contributors: Shome, Parthasarathi, 1950-; International Monetary Fund. Tax Policy Division.
Publisher: Tax Policy Division, Fiscal Affairs Dept., International Monetary Fund
Published: 1995
Place of publication: [Washington, D.C.?]
Language: eng
Number of pages: 318
Subjects: Taxation -- Handbooks, manuals, etc.; Fiscal policy -- Handbooks, manuals, etc.
Description: This handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concept, principles, and prevailing principal issues of taxation. It attempts to provide a systematic exposition of important tax policy issues selected for their theoretical foundations and their practical relevance, and brings the reader closer to some of the recent advances in the theoretical literature on tax policy.
Notes: Includes bibliographical references.