Shahryar, Bahawal - In: Asian Journal of Law and Economics 12 (2021) 1, pp. 37-71
Abstract An optimally designed tax amnesty scheme can serve as a strategic component in a larger tax reform process … these experiences, I propose improvements in the composition of Pakistan’s tax amnesty design. An optimal tax policy cannot …. Such a reform can particularly assist in the tax collection efforts of developing economies like Pakistan. Pakistan’s tax …