14 public finance in islam

PUBLIC FINANCE IN ISLAM (A BIBLIOGRAPHY OF WORKS IN ENGLISH)

By: Mohammed Akram Khan

Published in 1996 By: Islamic Economics Research Centre King Abdulaziz University Jeddah, Saudi Arabia

Digital Composition for Web by: Syed Anwer Mahmood Islamic Economics Research Centre Published on net 2009

FOREWORD A bibliography is an essential tool for the researcher. The first bibliography on Islamic Economics was published by this Centre before 15 years. Since then there has been a great increase in publications relating to various aspects of Islamic Economics. The Centre has therefore started preparing a series of specialised bibliographies rather than one covering the whole field.

Mr. Muhammad Akram Khan's present work, like the one he prepared for us before on Economic System of Islam, will be of great help to scholars.

It lists about 300 books and articles in English on different aspects of Public Finance in Islam.

We appreciate his cooperation and request those using these bibliographies to help us improve them by making suggestions, providing relevant data, etc. .

Dr. Mohamed A. Elgari Director

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PUBLIC FINANCE IN ISLAM (A BILIOGRAPHY OF WORKS IN ENGLISH)

CLASSIFICATION SYSTEM H00 Islamic Public Finance: General H01 Public Finance in Early Islam H20 Taxation and Subsidies H27 Zakat and Ushr H28 Kharaj, Fai, Ghanima, Ushur, Jizya H29 Redistribution ofIncome and Wealth H30 Fiscal Policy of an Islamic State H40 Role of Government in Islam H50 Public Expenditure in Islam H60 Budgeting in Islam H62 Deficit Financing H63 Public debt H70 Public Financial Institutions: Baitulmal H78 Government Accounting and Auditing H79 Waqf and Funds H80 Miscellaneous H81 Contemporary Issues in Islamic Public Finance

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H00 - Islamic Public Finance: General H00:1

HASAN, ABD AL RAHMAN, Financial Resources in Islam, AlAzhar Academy of Islamic Studies, First Conference, March 1964.

H00:2

IQBAL, ZUBAIR, Public Finance in Islam, Lahore: Readers Publishers, 1990, 126 p.

H00:3 SADEQ, AH.M., AH. RAMANIK, N.M. BINN. HASAN (eds), Development and Finance in Islam, Kuala Lumpur: International Islamic University, 1991,280 p.

H00:4

SIDDIQI, M.N., Teaching Public Finance in Islamic Perspective, Jeddah: Centre for Research in Islamic Economics, 1992, 186 p.

H00:5

SIDDIQI, S. A, Public Finance in Islam, Lahore: Sh. M. Ashraf, 1962, 252 p.

H01:6

TRITTON, A S., Notes on the Muslim System of Pension, Bulletin of the School of Oriental and African Studies, London, (16), 1954, pp. 170-172.

H01:7

AZMI, S. H. "Traditional Islamic Social Welfare: Its Meaning, History and Contemporary Relevance", Islamic Quarterly, (35:4), 1991, pp. 209-224.

H01:8

BEN SHEMESH, A, Taxation in Islam, (3 Volumes) Vol. I, 172 p.

Translation of Yahya Bin Adam's "Kitabal Kharaj", Vol. II, 84 p.

Qudama Bin Jaffar's "Kitabal Kharaj" Vol. III, 155 p. Translation of Abu Yousuf’s "Kitabal Kharaj", Leiden: Brill, 1956, 1965, 1969.

H01:9 BRAVMANN, MEIRM., "Budgeting and Taxation in the time of Holy Prophet", Journal of the Pakistan Historical Society, (8:pt.l), Jan. 55.

H01:10 Kahf, Monzer, “Financial Resources of the early Islamic State," Paper presented at Financial Resources of the Islamic State Seminar, Yarmuk University, Jordan, April, 1981.

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H01:11 MORIMOTO, KOSEl, The Fiscal Administration of Egypt in the Early Islamic Period, Kyoto: Dohosha Publications, 1981.

H01:12 SIDDIQI, M. A. SAEED, Early Development of Zakat Law and Ijtihad, Karachi: Islamic Research Academy, 1983,224 p.

H01:13 SIMONSEN, Jorgen Back, Studies in the Genesis and Early Development of the Caliphal Taxation System with Special Reference to Circumstances in the Arabian Peninsula, Egypt and Palestine. Copenhagen, Denmark: Akademisk Forlag, 1988, 233 p.

H02:14 CIZAKCA, MURAT, "Tax-Farming and Resource Allocation in Past Islamic Societies", Journal of King Abdulaziz University: Islamic Economics, (1), 1989, pp. 59- 81.

H02:15 PELLAT, CH., "Some Remarks on a Problem of Taxation in Medieval Islam", Hamdard Islamicus, Karachi, (4:1), Spring 1981, pp. 15-22.

H02:16 SCOTT, JAMES C., "Resistance without Protest and without Organization: Peasant Opposition to the Islamic Zakat and the Christian Tithe "Comparative Studies in Society and History", (29) 1987, pp. 417-452.

H02:17 TABAKOGLU, AHMET, The Role of Finance in Development: The Ottoman Experience. Unpublished. Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 16-p.

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H20 - Taxation and Subsidies H20:1

AL-MUZAINI, A.A.A., The System of Taxation and Zakat in Kuwait, Thesis, Exeter University, UK, 1987, 216 p.

H20:2

ANSARI, Abdul Rehman, Zakah - The Religious Tax of Islam.

Bombay: Islamic Research Foundation, n.d, 32 p.

H20:3

ARIF, MUHAMMAD, "Impact of Interest-Free Banking on Taxation System: Dangers and Checks," Pakistan Banker, Lahore, January’94, pp. 80-82.

H20:4

al-BARRAK, I.A.R., Application of Islamic Law to Taxation in Saudi Arabia, Ph.D. Thesis, University of Exeter, 1981, 218 p.

H20:5

CHAUDHRY, M.S. Taxation in Islam and Modem Taxes, Lahore: Impact Publications International, 1992,220 p.

H20:6

FARIDI, F.R., "The Islamic Criteria of Distribution of Tax Burden", Journal of Objective Studies, (4:1), July 1992, pp. 1- 13.

H20:7

GHAZI, MAHMOOD A., "Principles of Taxation in Islam," Da'wah Highlights, (5:1), 1994, pp. 15-17.

H20:8

GIL, M., "Religion and Realities in Islamic Taxation", Israel Oriental Studies, (10), 1980, pp. 21- 33.

H20:9

HUSSAIN, MUHAMMAD, A Macroeconomic Taxation Model for an Islamic Economy, Islamabad: Pakistan Institute of Development Economics, 1993, 11 p.

H20:10 HUSSAIN, S. MOHAMMAD, "Taxation Issues in Islamic Banking", New Horizon, (32-33), pp. 12-13, 6-8.

H20:11 ISHAQUE, K. M., "Problem of Taxation: Its Islamic Solution", Muslim News International, Karachi, (11:2-3), August/September 1972, pp. 23-6, 13-16.

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H20:12 ISHAQUE, K.M., "Islamic System of Taxation", Pakistan and Gulf Economist, Karachi, (4:17), April'85, pp. 23-26.

H20:13 ISHAQUE, K.M., Wealth and Taxation in Pakistan: An Islamic Perspective. Unpublished. Mimeo., n.d., 17 p.

H20:14 KAHF, MONZER, "Taxation Policy in an Islamic Economy", in Ziauddin Ahmed, et. al., Fiscal Policy and Resource Allocation in Islam, Institute of Policy Studies, Islamabad, 1983, pp. 131-153.

H20:15 KAHF, MONZER, Towards A Theory of Taxation in Islamic Economies. Presented at the International Seminar on Fiscal Policy and Development Planning, Islamabad, International Institute of Islamic Economics, July, 86, 66 p.

H20:16 KHAN, GUL MOHAMMAD, "Islamic Financing and Income Tax", Pakistan Banker, Lahore, 1992, pp. 7-15.

H20:17 Khan, M. Fahim, PLS, Firm Behaviour and Taxation," Jeddah: Islamic Research and Training Institute, Islamic Development Bank, 1992, 59 p.

H20:18 MAYER, A. ELIZABETH, "Islamization and Taxation in Pakistan," in Anita Weiss (ed.), Islamic Reassertion in Pakistan, Lahore: Vanguard Books, 1987, pp. 59-78.

H20:19 MOHAMMAD, AKBAR, "A Note on the Concept of Zakah and Taxation", in Some Aspects of Economics of Zakah, Proceedings of the Conference on Economics of Zakah, Indiana, April 13-14, 1979, pp. 69.74.

H20:20 MORAD, MUNIR, "Current Thought in Islamic Taxation: A Critical Synthesis", in Chibli Mallat (ed.), Islamic Law and Finance, London: Graham and Trotman, 1988, pp. 117-128.

H20:21 MUKHERJI, BADAL, "A Macro Model of the Islamic Tax System'" Indian Economic Review, (15:1) Jan-Mar 80, pp. 65-74.

H20:22 PEERZADA, SYED AFZAL, The Genesis of Supply-Side Tax Policy in the Islamic System of Taxation, Journal of Objective Studies, (5:2), July 1993, pp. 70-88.

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H20:23 SADEQ, AH. M., "Mobilization of Resources for Development", The American Journal of Islamic Social Sciences, Herndon, VA, (6:2), 1989, pp. 239-56.

H20:24 SHAIKH, A QADIR, "Zakat and Taxation", in Outlines of Islamic Economics. Indiana: AM.S.S., 1977, pp. 5-12.

H20:25 UZAIR, M., "Taxation and Fiscal Structure in an Islamic State," The Universal Message, Karachi, (5:5- 6), Oct- Nov, 83, pp.12-17, 8-14.

H27:26 ________, A Draft of Zakat Act, in Thoughts on Islamic Economics, Dhaka: Islamic Economics Research Bureau, 1980, pp.

115- 20.

H27:27 ________, "Is Zakat Income Tax?" The Muslim Reader, Singapore, (8:4), 1989, pp. 6-7.

H27:28 ABDULLAH, AHMED ALl, Zakatable Funds. Unpublished.

Presented to the Third Zakah Conference, Kuala Lumpur, May 1990,44 p.

H27:29 ABDULLAH, S. M., "Zakat and Poverty - A comment," Voice of Islam"Karachi, (24:4), January 1976, pp. 194- 8.

H27:30 ABDULLAH, TAUFIK, "Zakat Collection and Distribution in Indonesia," in Mohamed Ari1f, (ed.), The Islamic Voluntary Sector in Southeast Asia, Singapore: Institute of Southeast Asian Studies, 1991, pp. 50-84.

H27:31 ABU YOUSUF, Taxation in Islam, Translation by Benshamesh.

Leiden: Brill, 1969, 155 p.

H27:32 ABUZAHRA, M., "The Zakat," Cairo: Second Conference of the Academy of Islamic Research, 'AI-Azhar, 1965, pp. 123-65.

H27:33 ABU-SAUD, M. About the Fiqh ofZakat, Ohio: Zakat, Cincinnati, USA, and Research Foundation, 1988,44 p.

H27:34 ABU-SAUD, M., Contemporary Zakat, Cincinnati: Ohio, 1988, 208 p.

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H27:35 ADI, MUHAMMAD YAHYA, AL-, Zakah Management and Application in Contemporary Yemen. Unpublished. Presented to the Third Zakah Conference, Kuala Lumpur, May 1990,42 p.

H27:36 AGHNIDES, NICHOLAS P., Mohammadan Theories of Finance.

Lahore: Premier Book House, 1961,532 pp.

H27:37 AHMAD, (pROF.) ZIAUDDIN, "Ushr and 'Ushr Lands," Islamic Studies, Islamabad (19:2), Summer 1980, pp. 76- 94.

H27:38 AHMED, AFAZUDDIN, "Economic Significance of Zakah", Islamic Literature, Lahore, (4:8), August 1952, pp. 5-11.

H27:39 AHMED, IRSHAD, "Zakat and Ushr System in Pakistan," The Pakistan Times, Lahore, 28 Jan'88, page 4.

H27:40 AJEEL, ABDUL QADER, AL-,A Study of the Activities of Zakah Institutions that are based on Non-Compulsory Payment of Zakah.

Unpublished, Presented to the Third Zakah Conference, Kuala Lumpur, May 1990, 56 p.

H27:41 ANONYMOUS, "The Faisal Islamic Bank of Egypt-Zakat Fund," in Arabia (London), 1986, 45 p: H27:42 ATTAULLAH, SH., Revival of Zakat., Lahore: Rippon Printing Press, 1949, 110 p.

H27:43 AZHAR-UD-DIN, M., "Role of Zakat in a Modem Economy with Reference to Bangladesh," In: Rafiqul Islam Molla (et. al.) (eds.), Frontiers and Mechanics of Islamic Economics, Sokoto, Nigeria: University of Sokoto, 1988, pp. 155-68.

H27:44 BADAWI, MOHAMED, H. EL- AND SULTANM. AL-SULTAN, "Net Working Capital vs. Net Owner's Equity Approach to Computing Zakatable Amount: A Conceptual Comparison and Application," American Journal of Islamic Social Sciences, (9: 1), Spring 92, pp. 69-85.

H27:45 BUTT, PARVEZ AHMAD, Zakat Collection: A Case study of Pakistan. Unpublished. Presented to the Third Zakah Conference, Kuala Lumpur, May 1990, 25 p.

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H27:46 CHOUDHURY, MASUDUL ALAM and UZIR ABDUL MALIK, Zakat --- the Wealth Tax in Islam," in The Foundations of Islamic Political Economy, London: Macmillan, 1992, pp. 63-102.

H27:47 CLARK, G., "Pakistan's Zakat and Ushr as a Welfare System," in Anita M. Weiss (ed.), Islamic Reassertion in Pakistan, Lahore: Vanguard, 1987, pp.79- 96.

H27:48 DATTA, 1M., "Zakat: The Economic Basis ofIslamic Tithe," The Economic Journal, (XLIX:4), June'39, pp.365-369.

H27:49 FARIDI, F.R, "An Analysis of Zakah System in India: Collection and Distribution," Journal of Objective Studies, (5:1), January 1993, p. 59-89.

H27:50 ________, Fifteenth Report of the Council of Islamic Ideology on Islamisation 1984, 182 p.

of

Laws, Islamabad: Council of

Islamic Ideology,

H27:51 GHAZZALI, AL-, The Mysteries of Almsgiving: A Translation of the Kitab Asrar al-Zakah, (Trans: Nabih Amin Faris), Beirut: American University of Beirut, 1986, 96 p.

H27:52 HAMAT, MUSTAPHA, "Zakat and the Business Organisations," Paper presented to the Workshop, Kulliyyah of economics, International Islamic University, Malaysia, 19 March 1988.

H27:53 HASANUZZAMAN, S. M., "Issues Relating to Zakah and Ushr," Discussion Paper for the working group on "Ushr and Zakah", Second International Conference on Islamic Economics, Islamabad: International Institute of Islamic Economics, 1986.

H27:54 HASANUZZAMAN, S. M., "Zakah and Ushr Draft - Examined," Islamic Order, Karachi, (1:3), 1979, pp. 71.75.

H27:55 HUSSAIN, M. "The Use of Zakat, Ushr and Waqf Resources in Pakistan," Unpublished. Population and Human Resources Division, Technical Department, Europe, Middle East and North Africa Region, The World Bank, Washington D.C.

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H27:56 IMTIAZI, I.A., "Organization of Zakah: The Pakistan Model and Experience," in Imtiazi, et. al., Management of Zakah in Modem Muslim Society, Jeddah: Islamic Research and Training Institute, 1989, pp. 157-176.

H27:57 IMTIAZI, l A., M. A. MANNAN, M. A. NIAZ, A. H. DERIA, Management of Zakah in Modem Muslim Society, Jeddah: Islamic Research and Training Institute, 1989,236 p.

H27:58 ISLAM, M. ZOHURUL (et al.), Zakah and Ushr: Socio-Economic Administrative Implications (Research Monograph Series No.2), Dhaka: Islamic Economic Research Bureau, 1988 42 p.

H27:59 ISLAM, Z., "The Zakah Ordinance - A few Observations," Thoughts on Economics, Dacca, (3:7), 1982, pp. 31-33. .

H27:60 JAMAL, MOHAMMAD BIN, "Zakat - A Socio Economic Power for the Development and Progress of the Muslim Community," World Muslim League, Singapore, (1:6), 1964, pp. 47-52.

H27:61 KADRI, A. H., "The Role and Significance of 'Ushr in Agricultural Taxation Policy in Muslim Countries," in Economic System of Islam, Karachi: National Bank of Pakistan, 1980, pp. 250-63.

H27:62 KAFF, S.H.A.R.,AL-, "Imposition of Zakat on Exploitable Assets," The Universal Message, Karachi, (9:2), August 87, pp.9-14, 42-45.

H27:63 KAHF, MONZER, Applied Institutional Models for Zakah Collection and Distribution in Islamic Countries and Communities.

Unpublished. Presented to the Third Zakah Conference, Kuala Lumpur, May 1990, 44 p.

H27:64 KAHF, MaNZER, The Calculation of Zakat for Muslims in North America, Indiana: M.S.A., 1978,23 p.

H27:65 KHOSA, IQBAL AHMED, "The Institution of Zakat," Journal of Rural Development and Administralion, Peshawar, 21:3, 1989, pp.

95-8.

H27:66 KHUI, ABU AL QASIM AL-MUSAWI AL, "Some of the Masail Connected with Khums, " Tr. Howard, I. K. A. Al- Serat: Selected Articles 1975-83, London: Mohammadi Trust, (1983), pp. 169-174.

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H27:67 ________, Libyan Act No.89, 1971 in Respect of Zakat (Trans: Prof Ziauddin Ahmad), Islamic Studies, Islamabad, (25:3), 1986, pp. 349-368.

H27:68 MOHAMMAD, FAIZ, "Prospects of Poverty Eradication Through the Existing Zakat System in Pakistan," The Pakistan Development Review, (30:4), Part II Winter 1991, pp. 1119-29.

H27:69 MOHAMMAD, FAIZ, Relationship Between Official Zakat Collections and Voluntary Payments to Charitable Organisations.

Unpublished. Presented to the Third Zakah Conference, Kuala Lumpur, May 1990, 37 p.

H27:70 MOHAMMAD, IBRAHIM M., Practical Applications in Zakah Collections: A Case Study of Sudan. Unpublished. Presented to the Third Zakah Conference, Kuala Lumpur, May 1990) 23 p.

H27:71 MUHAMMAD, ABDULAZIZ BIN, Zakat and Rural Development in Malaysia, Kuala Lumpur: Berita Publishing, 1993, 235 p.

H27:72 MUHAMMAD, FAIZ) Evaluation of Zakah and Ushr in Pakistan, Islamabad, 1992, 210 P. Unpublished. A study sponsored by the Central Zakah Administration of Pakistan.

H27:73 MUSTAPHA, NIK BIN H.N., "Zakat in Malaysia - Present and Future Status" Journal of Islamic Economics, Kuala Lumpur, (1:1) Aug'87, pp.45-75.

H27:74 NADVI, SYED HABEEBUL HAQ, "Etymology of Zakat, The Religio-Linguistic Significance," in Arabic Studies (Annual Journal of the Department of Arabic, Urdu and Persian, University of Durban, Westville South Africa: (10) 1986, pp.101-8.

H27:75 OMAR, F. A., AL-. "Management of Zakah Through SemiGovernment Institutions," in Imtiazi, et. Al., Management of Zakah in Modern Muslim Society, Jeddah: Islamic Research and Training Institute, 1989) pp. 131-152.

H27:76 OTHMAN, JAMIL and AIDIT GHAZALI, Zakat: A Case Study of Malaysia. Unpublished. Presented to the Third Zakah Conference, Kuala Lumpur) May 1990) 84 p.

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H27:77 QURAISHI MARGHOOB, A., Annual Zakat Payment Form, California: AI-Manar Press) 1970) 19 p.

H27:78 QURESHI) D. M., "Brief Note on Zakat on Stock- in-Trade)" Mimeo.) 1978.

H27:79 QURESHI) D. M., "Some Aspects of the Introduction of Zakat, Industrial Accountant) Karachi) (19:3) July/September 1979, pp.

11-15.

H27:80 QURESHI, D. M., "The Religious Import and Rationale of Zakat,” Islamic Order, Karachi, (2:2), 1980, pp. 71-9.

H27:81 RAHMAN, TANZILUR, Introduction of Zakat in Pakistan, Islamabad: Council of Islamic Ideology, n.d, 86 p.

H27:82 ________, Report of the Committee Appointed by the Prime Minister to. Review the Existing System of Zakat and Ushr, Islamabad: Central Zakat Administration, Government of Pakistan, 1992, 38 p.

H27:83 RICHARDSON, GAIL, “Zakat, Ushr and Waqf ---Their Role in Pakistan's Social Safety Net, It Unpublished. Population and Human Resources Division, Technical Department, Europe, Middle East and North Africa Region, The World Bank, Washington D.C. H27:84 RICHARDSON, GAIL, and MUHAMMAD HUSSAIN, "The Use of Zakat and Waqf Resources in Pakistan," Unpublished.

Population and Human Resources Division, Technical Department, Europe, Middle East and North Africa Region, The World Bank, Washington D. C. H27:85 SABZWARI, M.A., A Study of Zakat and Ushr with Special.

Reference to Pakistan, Karachi: The Author, 1979, 62 p.

H27:86 SALAMA, ABEDIN AHMAD, "Fiscal Analysis of Zakat with Special Reference to Saudi Arabia's Experience in Zakat," in Mohammad Ariff (ed.) Monetary and Fiscal Economics of Islam, Jeddah, International Centre for Research in Islamic Economics, 1982, pp. 341-364.

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H27:87 SALAMA, ABEDIN AHMED, Voluntary and Compulsory Applications of Zakah: A Case Study of Sudan. Unpublished.

Presented to the Third Zakah Conference, Kuala Lumpur, May 1990, 14 p.

H27:88 SAMIT, ABDURRAHMAN, AL-, Zakah Organisations' Efforts in the Field of Public Expenses. Unpublished. Presented to the Third Zakah Conference, Kuala Lumpur, May 1990, 14 p.

H27:89 SATO, H., Understanding Zakat: An Inquiry into the Methodological Problems of the Science of Economics, Niigata: Institute of Middle Eastern Studies, 1987, 115 p.

H27:90 SHAD, ABDUL RAHMAN, Zakat and Ushr, Lahore: Kazi Publications, Pakistan, 1986, 104 p.

H27:91 SHAIKH, A. AZIZ, "Concept of Zakah: A Survey of Quranic Texts and Their Explanations in Shariah, and Contemporary Economics," in Some Aspects of Economics of Zakah, AMSS (ed.), Planifield: American Trust Publications, 1980, pp. 3-66.

H27:92 SIDAT, IBRAHIM, "Who is Liable to Zakah?," Pakistan Economist, Karachi, (20:27), July 5, (1980), pp. 22-23.

H27:93 SIDDIQI, ANWAR R, Introduction of Zakat in Pakistan. Mimeo., 1978.

H27:94 WAHID, A.N.M., "Economic Implications of Zakat," Muslim World League Journal, Makkah, (12:9-10), Jun-JuI'85, pp. 5-8.

H27:95 ZAMAN, RAQUIBUZ, Some Administrative Aspects of the Collection and Distribution of Zakah and the Distributive Effects of the Introduction of Zakah into Modem Economies, Jeddah: Centre for Research in Islamic Economics, 1987, 71 p.

H27:96 ZAYAS, FARISHTA G. de, "The Functional Role of Zakat in the Islamic Social Economy," Islamic Literature, Lahore, (15:3), March 1969, pp.5-10.

H27:97 ZAYAS, FARISHTA G. de, "Tithe Lands, Kharaj Lands, and the law of Zakat," Islamic Literature, Lahore, (13:5), May 1967, pp. 59.

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H27:98 ZAYAS, FARISHTA, G. de, The Law and Philosophy of Zakat, Damascus: AI-Jadidah Press, 1960, 420 pp.

H27:99 ________, Zakah and Ushr: Socio-Econo-Administrative Implications, Dhaka: Islamic Economics Research Bureau, 1988, 42 p.

H27:100 Zakat and 'Ushr Ordinance, 1980. Government of Pakistan Ordinance No. XVIII of 1980, of 20 June 1980 and 'Zakat and 'Ushr (Amendment) Ordinance, 1980' (Ordinance No. LII of 1980, 29 October 80).

H27:101 ________, Zakat Manual, Islamabad: Central Zakat Administration, Government of Pakistan, 1983.

H27:102 ZEHILY, MOHAMMED AL-, "The Ways of Distributing Alms Zakat," Risalat AI-Jihad, Paola, Malta, (74), Autumn 1990, pp.

153-165.

H28:103 AHMAD, PROF. ZIA'UDDIN; "Ushur and Maks in Early Islam," in Islamic Studies, Islamabad, (27: 1), Spring 1988, pp. 1-11. Also published in Autumn 1985, pp. 377-87.

H28:104 DOI, A. REHMAN, "The Jizya Tax - A Misunderstanding Removed," Islamic Order, Karachi, (5: 1), 1983, pp. 110-116.

H28:105 FADL, KHALED A EL-, "Tax Farming in Islamic Law (Qibalah and Daman of Kharaj): A search for a Concept," Islamic Studies, Islamabad, (31: 1) Spring'92, pp. 5-32.

H28:106 HASANUZZAMAN, S. M., "Zakat, Taxes and Estate Duty," Islamic Literature, Lahore, (17:7), pp. 23-7.

H28: 107 MODERRESSI, H., Kharaj in Shia Law from the Beginning to the 10th/16th Century, Ph.D. Thesis, University of Oxford, 1982, 493 p.

H28:108 OSMAN, M. FATHI, The Juristic Rules of Conquered Land and Land Taxation: Fay' Kharaj: Their Origins and Development in Medieval Islam, Ph.D. Thesis, Princeton University, 1976, 626 p.

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H28:109 SIDDIQI, M.Y.M, "Role of Booty in the Economy During the Prophet's Time," Journal of King Abdulaziz University: Islamic Economics (1), 1989, pp. 83-116.

H29:110 AFAZ, OMAR, "A Note on Zakah - The Social Security System of Islam," in Outlines of Islamic Economics, AMSS (ed.), Indiana, USA, 1977, pp. 173-178.

H29:111 AGIL, SYED OMAR SYED, Comments on The Basic Needs Fulfillment Guarantee in Islam and a measure of its Financial Dimension in Selected Muslim Countries, by Zubair Hasan.

Unpublished. Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 7 p.

H29:112 AHMAD, AUSAF, Comments on The Basic Needs Fulfillment Guarantee in Islam and a measure of its Financial Dimension in Selected Muslim Countries, by Zubair Hasan. Unpublished.

Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 9 p.

H29:113 AHMAD, MAHFUZ, "Distributive Justice and Fiscal and Monetary Economics in Islam," in M. Ariff (ed.), Monetary and Fiscal Economics of Islam. Jeddah: International Centre for Research in Islamic Economics, 1982, PP: 311-326.

H29:114 AHMAD, SALAHUDDIN (ed.), Thoughts on Economics (Special Issue on the Conference On Distribution of Income and Wealth in Islam) Dhaka: Islamic Economics Research Bureau, 1989, 142 p.

H29:115 AHMAD, SH. MAHMUD, Social Justice in Islam, Lahore: Institute of Islamic Culture, 1975, 120 p.

H29:116 AHMAD, SHAYKH (ed.), Some Socio-Economic Aspects of Zakat, Karachi: Pakistan Institute of Arts and Design, n.d.

H29:117 AHMAD, THANVIR, "Islam's Integration of the Theory of Investment with the Theory of Distribution," Journal of Objective Studies, (5:2), July 1993, pp.135-146.

H29:118 AHMAD, ZIAUDDIN, Islam, Poverty and Income Distribution, Leicester: The Islamic Foundation, 1991, 112 p.

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H29:119 AHMAD, (PROF.) ZIAUDDIN, "Zakat and Economic Wellbeing," Islamic Studies, Islamabad, (20:1), Summer 1981, pp. 2343.

H29:120 ATAUL HUQ, "Distribution of Wealth and Income in Islamic vis-a-vis Other Economic Systems," in Thoughts on Islamic Economics, Dhaka, (17), pp. 19-25.

H29:121 BADAWI, M. A. Z., "Zakat and Social Justice," in The Muslim World and the Future Economic Order. London: Islamic Council of Europe, 1979, pp. 112-122.

H29:122 CHOUDHURY, MASUDUL, ALAM, "A Social Service Model in the Islamic Economy," in Proceedings of the Seventh Annual Conference, AM.S.S., Indiana (USA), 1978, pp. 31-42.

H29.123 FARUKI, K. A., “Islam and Social Justice,” Criterion, Karachi, (7:7), July – August 1972, pp. 34-45.

H29:124 GHIFARI, NUR MUHAMMAD, Social Security in Islam, Lahore: Atiq Publication House, 1989, 1991 p.

H29:125 HABIBUR REHMAN, S. M., "Zakah - A case for Equitable Distribution of Income and Wealth", in Thoughts on Islamic Economics, (17), pp. 94-101.

H29:126 HAMIDULLAH, M., "Islamic Insurance," Islamic Review, London, (39:3-4), March/April 1951, pp. 45-6.

H29:127 HANNA, SAMI AL., "Al-Takaful al-Ijtima'i and Islamic Socialism," in Muslim World, (59) No.3, 4, 1969, pp. 275-286.

H29:128

HAQUE, ATAUL, Poverty, Inequality and Role of Islamic Institutions.

Mimeo, 1983, 52 p.

H29:129 HASAN, NAJMUL, Social Security System of Islam with Special Reference to Zakah, Jeddah: International Centre for Research in Islamic Economics, 1984, 57 p.

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H29:130 HASAN, ZUBAIR, "Distributional Equity in Islam," in M. Iqbal (ed.), Distributive Justice and Need Fulfillment in an Islamic Economy, Islamabad: International Institute of Islamic Economics, 1986, pp.25-54.

H29:131 HASAN, ZUBAIR, The Basic Needs Fulfillment Guarantee in Islam and a Measure of its Financial Dimension in Selected Muslim Countries. Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 23 p.

H29:132 HASANUZZANMAN, S. M., "Social Security in Islam," in Thoughts on Islamic Economics, Dhaka: Islamic Economics Research Bureau, 1980, pp. 102-11.

H29:133 HEGAZY, A M., "The Promotion of an Equitable World Order The Muslim Role and Contribution," in The Muslim World and the Future Economic Order, London, Islamic Council of Europe, 1979, pp. 123-37.

H29:134 HUSAYN, SHAYKH SHAWKAT, "Non-Muslims and the Law of Social Security in Islam," AI-Tawhid, Tehran, (6:2), 1988-89, pp.66-70.

H29:135 HUSSAIN, MJRZA MOHAMMAD, "Zakat - A Scheme of Social Insurance," in Islam and Socialism, Lahore: Sh. M. Ashraf, 1947, pp. 119-77.

H29:136 IBRAHIM, P., "Distributive Justice in an Islamic Economy," Journal of Objective Studies, (4:2), Dec. 1992, pp. 59-70.

H29:137 IQBAL, MUNAWAR, Distributive Justice and Need Fulfillment in an Islamic Economy, Islamabad: International Institute of Islamic Economics, 1986,384 p.

H29:138 ISLAHI, A. A., "Islamic Distributive Scheme: A Concise Statement," Journal of Objective Studies, (5:1), January 1993, pp.

98-111.

H29:139 IZADI, ALI M., "The Role of az-Zakat (An Institutionalised Charity) in the Islamic System of Economics in Curing the Poverty Dilemma," Association of Muslim Social Scientists Proceedings, Third National Seminar, USA, 1974, pp. 9-18.

15

H29:140 JALANDHARI, RASHID AHMAD, "Social Justice in Islam and the Muslim Countries," The Islamic Review and Arab Affairs, London, (58), May, 1970, pp. 3-5,11.

H29:141 KHALID, MOHMMAD, "Social Security in Islamic State," Voice of Islam, Karachi, (15), 1966-67, pp. 359-65.

H29:142 KHAN, M. AKRAM, "Elimination of Poverty in the Islamic Economic Framework," Islamic Studies, Islamabad, (29:2), 1990, pp. 143-62.

H29:141 KHAN, M. FAHIM (ed.), Distribution in Macroeconomic Framework: An Islamic Perspective, Islamabad: International Institute of Islamic Economics, 1988, 231 p.

H29:144 KURAN, TIMUR, "On the Notion of Economic Justice in Contemporary Islamic Thought," International Journal of Middle East Studies, (21), 1989, pp. 171-191.

H29:145 KUSHA, HAMID R., "Social Justice: From the Islamic World System to the European World Economy - A Study of Power Legitimation," (an abstract), American Journal of Islamic Social Sciences (7:2), page 292.

H29:146 LABBAN, IBRAHIM AL-,. "Islam is the First Religious System to Recognize the Right of the Poor to the Wealth of the Rich ('Ali Ibn Hazm, 994-1069 C.E.)," The Islamic Review, London, (55), August, 1967, pp. 14- 19, 33.

H29:147 MAHMUD, S., "Labour and Social Security," Voice of Islam, Karachi, (13), 1964-65, pp. 214-225.

H29:148 MANNAN, M. A, "Zakah, its Disbursement and Inter-poor Distributional Equity," Thoughts on Economics, Dacca, (4:8), 1983, also in his Making of Islamic Economic Society, pp. 332346.

H29:149 MANNAN, M.A, "The Economics of Poverty in Islam with Special Reference to Muslim Countries," in M. Iqbal (ed.), Distributive Justice and Need Fulfillment in Islam, Islamabad: International Institute of Islamic Economics, 1986, pp.303-334.

16

H29:150 MINTJES, H., "The Shari'ah and Social Justice," al-Mushir, Rawalpindi, (19:2) April/June 1977, pp. 99- 105.

H29:151 MINTJES, H., Social Justice in Islam, Amsterdam: Institute for the Study of Religion, Free University, 1977, 92 p.

H29:152 NAIT-BELKACEM, M.K., "The Concept of Social Justice in Islam," in Altaf Gauhar (ed.), The Challenge of Islam, London: The Islamic Council of Europe, 1978, pp. 134-52.

H29:153 NOWAIHI, M. AL-, "Fundamentals of Economic Justice in Islam," Proceedings of the Third East Coast Regional Conference, M.S.A (U.S.), 1970 (1973), pp. 100-24. Reprinted in: Voice of Islam (21:1), October 1972, pp. 66-7 P1:2), November 1972, pp. 705-12.

H29:154 PATEL, ZAINAL ABEDIN, Small Kindnesses: Islamic Viewpoint on the Cause and Solution of Global Poverty, Nuneaton; UK: Muslim Venture Publications, 1990, 38 p.

H29:155 QARDAWI, YUSUF, Al-, Economic Security in Islam (Tr: M. Iqbal Siddiqi), Lahore: Kazi Publications, 1981,203 p.

H29: 156 QUTUB, SYED, "Islamic Approach to Social Justice," in Islam: Its Meaning and Message, Ahmad, K. (ed.), Leicester: The Islamic Foundation, 1976.

H29:157 QUTUB, SYED, "Social Justice in Islam," in Islam in Transition, Donohue, J. E. and John. L, (eds.) New York: Oxford press, 1982, 230 p.

H29:158 QUTUB, SYED, Social Justice in Islam, Translated by J. D. Hardie, N. York: American Council of Learned Societies, 1970, 298 p.

H29:159 RAHMAN, MOUSSA IBRAHIM ABDEL, "Zakat. Social Justice and Social Security," in Outlines of Islamic Economics, Indianapolis, AMSS, USA, 1977, pp. 136-143.

17

H29:160

RAHMAN, SHAH MUHAMMAD HABIBUR, "Zakat

-

A Case for

Equitable Distribution of Income and Wealth," Thoughts on Islamic Economics, Dacca: Islamic Economics Research Bureau, 1980, pp. 94-101.

H29:161 RAMADI, GAMAL ELDIN AL-, "Social Security in Islam," Al Azhar Magazine, Cairo, (36:10), 1964/65, pp. 9-12.

H29:162 RAZZAQUE, M. A, "Distribution of Wealth in Islam," Thoughts on Islamic Economics, Dacca, Islamic Economics Research Bureau, 1980, pp. 26-43.

H29:163 SADEQ, A H. M., "Distribution of Wealth Through Transfer Payments," Hamdard Islamicus, Karachi, (12:1), 1989, pp. 33-44.

H29:164 SADEQ, AH. M., "Distribution of Wealth in Islam," in Thought on Islamic Economics, Dhaka, Islamic Economics Research Bureau; (17), pp. 439.

H29:165 SHEHATAH, SHAWKI ISMAIL, "Limitations of Use of Zakah Funds in Financing the Socio-Economic Structure of Society," in Imtiazi, et. al., Management of Zakat in a Modern Muslim Society, Jeddah: Islamic Research and Training Institute, 1989, pp.57-73.

H29:166 SIDDIQI, M.N., "Guarantee of a Minimum Level of Living in an Islamic State," in M. Iqbal (ed.), Distributive Justice and Need Fulfillment, Islamabad: International Institute of Islamic Economics, 1986, pp.249-284.

H29:167 SULEMAN, R. M. u., "Distributive Aspects of Zakah,” in Economic System of Islam, National Bank of Pakistan, Karachi 1980, pp. 321-27.

H29:168 TAHIR, SYED, "Inequalities in an Islamic Economy,” in Lectures on Islamic Economics, Jeddah: Islamic Research and Training Institute, 1992, pp.289-315.

H29:169 TOKHAIS, IBRAHIM ABDUL RAHMAN (968), Social Justice in Islamic Law, Ph.D. Thesis, Claremont Graduate School, 1982, 265 p.

18

H29:170 YAMANI, A. ZAKI, "Social Justice in Islam," World Muslim League, Singapore, (3:4), 1966, pp. 11-33.

H29:171 YAMANI, AHMAD ZAKI, "Social Security in Islam," in Islamic Order, (1 :2), 1979 pp. 50-55.

H29:172 ZARQA, M. ANAS, "Distributive Justice in Islam," in Lectures on Islamic Economics, Jeddah: Islamic Research and Training Institute, 1992, pp.145-161.

H29:173 ZARQA, M. ANAS, "Islamic Distributive Schemes," in Munawar Iqbal (ed.), Distributive Justice and Need Fulfillment in an Islamic Economy, Islamabad: International Institute of Islamic Economics, 1986, pp.159-215.

19

H30 - Fiscal Policy of an Islamic State H30:1

AHMAD, AUSAF, "Some Basic Issues of Fiscal Policy in Islamic Economy," Paper for International Conference of Muslim Scholars, Islamabad, March 1981, 54 p.

H30:2

AHMAD, K., Towards the Monetary and Fiscal System of Islam.

Islamabad: Institute of Policy Studies, 1981, 25 p.

H30:3

AHMAD, ZIAUDDIN, "Public Finance and Fiscal Policy in an Islamic Perspective," in Lectures on Islamic Economics, Jeddah: Islamic Research and Training Institute, 1992, pp.365-382.

H30:4

AHMED, Z., M. IQBAL, and M. F. KHAN (eds.), Fiscal Policy and Resource Allocation in Islam, Islamabad: Institute of Policy Studies, 1983, 385 p.

H30:5

ARIFF, M., Monetary and Fiscal Economics of Islam, Jeddah, International Centre for Research in Islamic Economics, 1982, 412 p.

H30:6

DIN, NISAR, "Fiscal Policy in an Islamic State (abridged)," Thoughts on Islamic Economics, Dacca: Islamic Economics Research Bureau, 1980, pp. 150-151.

H30:7

FARIDI, F.R, "A Theory of Fiscal Policy in an Islamic State, Ii in Ahmed, Z., et. el., Fiscal Policy and Resource Allocation in Islam, Islamabad: Institute of Policy Studies, 1983, pp. 27-45.

H30:8

FARIDI, F.R, "Zakat and Fiscal Policy," in Studies in Islamic Economics. Leicester: The Islamic Foundation, 1980, pp. 119-30.

H30:9

FARIDI, F.R., "Theory of Fiscal Policy in An Islamic State," Journal of Research in Islamic Economics, Jeddah, (1:1), 1983, pp.17-35

H30:10 HASANUZZAMAN, S. M.,' "Zakat and Fiscal Policy," Unpublished. Presented at First International Conference on Islamic Economics, Makkah, 1976. .

20

H30:11 HASHMI, S.A, "Zakat as an Instrument of Fiscal Policy," in Economic System of Islam. Karachi: National Bank of Pakistan, 1980, pp. 340-54.

H30:12 HUSSAINI, S. W. A, "Fiscal Planning and Socio- Political Decision Making: The Role of Shariah Democracy," Al-Nahdah, Kuala Lumpur, (3:4), Dec. 1983, pp. 28-33.

H30:13 IQBAL, M. and M. F. KHAN, A Survey of Issues and a Programme for Research in Monetary and Fiscal Economics of Islam, Islamabad: Institute of Policy Studies, 1981, 120 p.

H30:14 MACKE EN, ABDUL MAJID, "Islamic Fiscal and Property Laws in. Malaysia," M.B. Hooker (ed.), "Malaysian Legal Essays, Malaysia": Malayan Law Journal, Kuala Lumpur, 1986, pp. 26390.

H30:15 ORAN, AHMAD, "Fiscal Policy in an Islamic State," in Journal of Islamic Banking and Finance, Karachi, 1988, pp. 7-55.

H30:16 QURESHI, A I., Fiscal System of Islam, Lahore: Institute of Islamic Culture, 1978,248 p.

H30:17 SAADI, AJ.SAEED, AL-, Fiscal Policy in the Islamic State (Trans: Alunad al-Anarii), Newcastle: Lyme Books, 1986,272 p.

H30:18 SADEQ, A H. M., "Islamic Perspectives on Monetary and Fiscal Policies and Implications for Economic Development," International Journal of Islamic and Arabic Studies, Bloomington, IN., (5:1), 1988, pp. 1-16.

H30:19 SALAMA, A. A., "Fiscal Policy of an Islamic State," in Ziauddin et. al. Fiscal Policy and Resource Allocation in Islam, Jeddah, International Centre for Research in Islamic Economics, 1983, pp.

99-118. Presented at International Seminar on Monetary and Fiscal Economics of Islam,. Islamabad, January 1981.

H30:20 ZAMAN, M. RAQUIBUZ, "Monetary and Fiscal Policies of an Islamic State: The Claims Versus the Reality," International Journal of Islamic and Arabic Studies Bloomington, IN., (5:1), 1988, pp. 17-32.

21

H40 - Role of Government in Islam H40:1 HANNAN, SHAH ABDUL, The Role of The Government in An Islamic Economy. Dhaka: Islamic Economics Research Bureau, 1991, 20 p.

H40:2 JALALUDDIN, ABUL KHAIR MOHAMMAD., The Role of Government in Islam, Kuala Lumpur: Noordeen, A.S., 1991, 130 p.

22

H50 - Public Expenditure in Islam H50:1

SIDDIQI,M.N., "Public Expenditure in an Islamic State," in A.H.M. Sadeq, Development and Finance in Islam, Kuala Lumpur: International Islamic University, 1991, pp.73- 100.

H50:2

TOUTOUCHIAN, I., Resource Mobilization for Partial Government Expenditures Through Islamic Modes of Contracts.

Unpublished. Mimeo. n.d. 31 p.

23

H60 - Budgeting in Islam H60:1

FARIDI, F.R., Public Budgeting, Capital Accumulation and Economic Growth in an Islamic Framework. Presented to the second International Conference on Islamic Economics, Islamabad, International Institute of Islamic Economics, 1983, 65 p.

H60:2

HASAN, M.AYNUL, and A.N. SIDDIQUI, "Is Equity-financed Budget Stable in an Interest Free Economy?," Islamic Economic Studies, Jeddah, (1:2), June 1994, 14 p.

H60:3

TAGEL-DIN, SEIF E.I, Comments on 'Is Equity-financed Budget Stable in an Interest Free Economy?’ by HASAN, M. AYNUL, and A.N. SIDDIQUI. Unpublished. Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 4p.

H60:4

TAHIR, HAILANI MUJI, "Islamic Budgetary Policy: In Theory and Practice, 1988," pp.580. Unpublished. Ph.D. Dissertation, University of Aberdeen (UK), 1988. Order No. BRDX 93566.

H62:5

IQBAL, MUNAWAR, Causes of Fiscal Problems in Muslim Countries and Some Suggestions for Reform. Unpublished.

Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 22 p.

H62:6

KAHF, MONZER, "Budget Deficits and Public Borrowing Instruments in an Islamic Economic System," The American Journal of Islamic Social Sciences. Herndon, VA, (11:2) Summer'94, pp.200-222.

H62:7

KHAN, M. F AHIM, "Financing Government Deficit," paper presented to the Sixth Annual Meeting of Experts on Islamic Banking, Bahrain, May 1990.

H61:8

CHAPRA, M.UMER, Islam and the International Debt Problem.

Unpublished. Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 31 p.

24

H63:9

FREYER, ECKHARD, "The Debt Crisis: International Financial Institutions and Islamic Countries," in M.A. Mannan, Monzer Kahf, and Ausaf Ahmad, (eds.), International Economic relations from Islamic Perspectives, Jeddah: Islamic Research and Training Institute, 1992, pp.175-199.

H63:10 HASANUZZAMAN, S.M., Comments on 'Public Borrowing in Early Islamic History' by M.N. Siddiqi. Unpublished. Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 11 p.

H63:11 SIDDIQI, M.N., "An Overview of Public Borrowing in Early Islamic History," Review of Islamic Economics, Leicester, (2:2) 1993, pp.I-16.

H63:12 TAHIR, SYED, Strategy for the Elimination of Rib a with Special reference to Existing Loan Contract. Unpublished. Presented to Seminar on Islamisation of the Economy, Islamabad, April 1994, 14 p.

H63:13 TAIWO, I.O., Efficiency of the Islamic Approach to External Debt Management. in North Africa and Middle-east. Unpublished.

Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 15 p.

25

H70 - Public Financial Institutions H78:1

ABDUS-SALAM, M., "The Role of Fiscal and Accounting Thought in Applying Zakat," Unpublished. Presented to First International Conference on Islamic Economics, Makkah, 1976.

H78:2

KHAN, M. AKRAM, "Auditing in Islamic Framework," Hamdard Islamicus, (8:4) Winter'85, pp. 65-76

H78:3

KHAN, M. AKRAM, "Role of the Auditor in an Islamic Economy," Journal of Research in Islamic Economics, Jeddah, (3:1) 1985, pp. 31-42

H78:4

SHEHATA, SHAWKI ISMAIL., Organisation and accounting for Zakah in Modem Practice, Cairo: al-Azhar Publisher, 1988.

H79:5

CIZAKCA, MURAT, "Learning trom the Past: Cash Waqfs and Venture Capital," New Horizon, London, (11) Jan'93, pp.18-19.

H79:6

AHMAD, (PROF.) ZIAUDDIN, "Waqf as an Instrument of Perpetuity - An Assessment," Islamic Studies, Islamabad, (26:2), Summer' 87, pp.127-142.

H79:7

AMIN, H.A., AL-, "Waqf in Islamic Jurisprudence," in Hasmet Basar (ed.), Management and Development of Awqaf Properties, Jeddah: Islamic Research and Training Institute, 1987, pp.15-18

H79:8

BASAR, HASMET, Management and Development of Awqaf Properties, Jeddah: Islamic Research and Training Institute, 1987, 161 p.

H79:9

CATTAN, H., "The Law of Waqfs," Law in The Middle East, (V.I), 1955, pp. 203-222.

H79:10 CIZAKCA, MURAT, "Relevance of the Ottoman Cash Waqfs to Modem Islamic Economics," New Horizon, London,(18) Aug'93, pp.12-15.

26

H79:11 DALLAL, AHMAD, "A "Historical Perspective of Waqf," Unpublished. Population and Human Resources Division, Technical Department, Europe, Middle East and North Africa Region, The World Bank, Washington D.C. H79:12 FARUQI, MAYSAM AL-, "The Waqf: Definition and History," Unpublished. Population and Human Resources Division, Technical Department, Europe, Middle East and North Africa Region, The World Bank, Washington D.C. H79:13 GARI, MOHAMAD ALIEL-, Comments on 'Relevance of the Ottoman Cash Waqf (awqaf al-nuqud) for the Modern Islamic Countries' by Murat Cizakca. Unpublished. Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 6 p.

H79:14 HABASHI, SYED OTHMAN AL-, "Waqf Management in Malaysia," in Mohamed Ariff, (ed.), The Islamic Voluntary Sector in Southeast Asia, Singapore: Institute of Southeast Asian Studies, 1991, pp.118-137.

H79:15 HASHMI, S.A., "Management of Waqf: Past and Present," in Hasmet Basar (ed), Management and Development of Waqf Properties, Jeddah: Islamic Research and Training Institute, 1987, pp. 19-26.

H79:16 HUSAIN, SH. AFTAB, "Classification and Condition of Auqaf," Hamdard Islamicus, Karachi, (XII:3) 1989, 28 p.

H79:17 ISLAHI, ABDUL AZIM, Provision of Public Goods: The Role of Voluntary Sector (Waqf) in Islamic History. Unpublished.

Presented" to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 17 p.

H79:18 KADER, RADIAH ABDUL, "The Malaysian Pilgrims Management and Fund Board," Mohamed Ariff, (ed.), The Islamic Voluntary Sector in Southeast Asia, Singapore: Institute of Southeast Asian Studies, 1991, pp. 138-167.

H79:19 KHAN, IMTIAZ AHMAD, What is Wakf? Delhi: Idarah- iAdabiyat, 1988, 92 p.

27

H79:20 KOZLOWSKI, GREGORY C. Muslim Endowments and Society " in British India, Cambridge: Cambridge University Press,1985, 221 p.

H79:21 LAVISH, AHARON, “The Maliki Family Waqf Accounting of Wills and Waqjiyyat," Bulletin of SOAS5, London, (46:1), 1983, pp.

1-32.

H79:22 MANDAVILLE, JON E., "Usurious Piety: The Cash Waqf Controversy in the Ottoman Empire, II International Journal Of Middle East Studies, (10) Aug.'79, pp.289-308.

H79:23 MANNAN, M.A., “The Institution of Waqf: Its Religious and Socio-Economic Roles and Implications," in Hasmet Basar (ed.), Management and Development of Waqf Properties, Jeddah: Islamic Research and Training Institute, 1987, pp.27-37.

H79:24 McCHESNEY, R.D., "Waqf in Bulkh and Bukhara in the Second half of 17th Century," Hamdard Islamicus, Karachi, (12:2) summer '89, pp.39-56.

H79:25 MUGHNIYYAH, M. JAWAD, "Waqf according to five schools of Islamic Law," al-Tawhid, Tehran, (8:1), 1990, 61-68, Part 3: (8:2), 1991.

H79:26 OTHMAN, M. Z. B. HAJI, "Institution of Waqf," Islamic Culture, Hyderabad, (58:1), 1984, pp.55-62.

H79:27 PERI, ODED, "Waqf and Ottoman Welfare Policy: The Poor Kitchen of Hasseki Sultan in Eighteenth Century Jerusalem," Journal of the Economic and Social History of the Orient, (35:2), 1992, Pp. 167-186.

H79:28 PRAPERTCHOB, PREEDA, "Mobilization of Resources Through Waqf in Thailand," Mohamed Ariff, (ed.), The Islamic Voluntary Sector in Southeast Asia, Singapore: Institute of Southeast Asian Studies, 1991, pp. 233-258.

H79:29 ZARQA, M.ANAS, "Financing and Investment in Awqaf Projects: A Non-technical Introduction," Islamic Economic Studies, (1:2), June 1994, Pp.55-62.

28

H79:30 ZARQA, M.ANAS, "Some Modem Means for the Finance and Investment of Awqaf," in Hasmet Basar (ed.), Management and Development of Awqaf Properties, Jeddah: Islamic Research and Training Institute, 1987, pp.38-48.

H79:31 TYABJI, AMINA, "The Management of Muslim Funds in Singapore," Mohamed Ariff, (ed.), The Islamic Voluntary Sector in Southeast Asia, Singapore: Institute of Southeast Asian Studies, 1991,pp. 168-191.

29

H80 - Miscellaneous H81:1

ABBADI, A SALAM AI "Role of Zakat Funds in Contributing to Finance Development Projects," 1992, pp.8. Unpublished.

Mimeo. Paper presented to Seminar on Role of Islam in Development, Niamy, Organised by the OIC, 21-25 May 1992.

H81:2

ABU-RASHED, JAMAL, and BELARABI ABDELF AFID, "Zakah Contribution and Resource Allocation --- An Optimal Control Approach," in Zaidi Sattar (ed.), Resource Mobilization and Investment in an Islamic Framework, Herndon, VA, International Institute of Islamic Thought, 1992, pp.129-140.

H81:3

ANWAR, MUHAMMAD, "Channeling Zakah Funds into Longterm Investments," New Horizon, London, (7,8) Aug-Oct'92, pp.1820,17-18.

H81:4

CHOUDHURY, MASUDUL ALAM, "A Theory of Moral Entitlement in Resource Allocation," in Zaidi Sattar (ed.), Resource Mobilization and Investment in an Islamic Framework, Herndon, VA, International Institute of Islamic Thought, 1992, pp.45-70.

H81:5

CHOUDHURY, MASUDUL ALAM, "The Role of Al-Zakat in Resource Allocation," in Some Aspects of Economics of Zakah, Plainfield, Indiana, American Trust Publications, USA, 1980, pp.158-167.

H81:6

DIABI, ALl, "The Concept of Zakah Evasion: An Economic Interpretation," Review of Islamic Economics, Leicester,(2:2) 1993, pp. 17-28.

H81:7

GULAID, M.A Public Sector Resource Mobilization in Islam, Jeddah: Islamic Research and Training Institute, 1992,51 p.

H81:8

HASAN, NIK MUST APHA HJ NIK, Comments on The Role of Finance in Development.~ The Ottoman Experience' by Ahmed Tabakoglu. Unpublished. Presented .to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 5 p.

30

H81:9

HASAN, ZUBAIR, "Zakah, Moderation and Aggregate Consumption in an Islamic Economy," Journal of King Abdulaziz University, (2), 1990, pp. 91-100.

H81:10 HASAN, ZUBAIR, Comments on 'Some Considerations on the Size of the Public Sector in the Islamic Republic of Iran' by Iraj Toutouchian Unpublished. Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 5 p.

H81:11 HUQ, ATAUL, Development and Distribution in Islam, Kuala Lumpur: Pelanduk Publications, 1993, 250 p.

H81:12 IQBAL MUNAWAR, "Fiscal Reform in Muslim Countries," Jeddah: Islamic Research and Training Institute, 1993. 40 p.

H81:13 IQBAL, MUNAWAR "Financing Economic Development - The Islamic Perspective," in Sadeq, AHM, et. al., Development and Finance in Islam, Kuala Lumpur: International Islamic University, 1991, pp.101-128.

H81:14 IQBAL, MUNAWAR, "Zakat, Moderation and Aggregate Consumption in an Islamic Economy", Journal of Research in Islamic Economics, Jeddah, (3:1) 1985, pp.45-61.

H81:15 ISLAM, M. ZOHURUL, "Abstract of the Socio-Economic Analysis of Al-Zakat," in Thoughts on Economics, (7:3) 1986, pp.

55-6.

H81:16 KAFF, S. H. A. R. al-, "Financing a Modem Islamic Welfare State," Radiance Views Weekly, Delhi, India, (26:12), 1990, pp. 67, 10.

H8l:17 KAHF, MONZER, "Financing the Public Sector," Zaidi Sattar (ed.), Resource Mobilization and Investment in an Islamic Framework, Herndon, VA., International Institute of Islamic Thought, 1992, pp.155-174.

H81:18 KAHF, MONZER, "Zakat: Unresolved Issues in Contemporary Fiqh," Journal of Islamic Economics, Malaysia, (2:1) January'89, pp.1-22.

31

H81:19 KARANSHAWY, HATEM, EL-, Financing Economic Development from Islamic Perspective. Unpublished. Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 15 p.

H81:20 KHAN, M. F AHIM, "Zakah, Moderation and Aggregate Consumption in an Islamic Economy," Journal of King Abdulaziz University, (2), 1990, pp. 101-105.

H81:21 KHAN, M. AKRAM, "An Evaluation of Zakah Control Systems in Pakistan," Islamic Studies, Islamabad, (32:4) Winter'93, pp. 413432.

H81:22 KHAN, M.AKRAM, "Resource Allocation in Islamic Economy," Islamic Quarterly, London, (29:4), 1985, pp. 240-250.

H81:23 MAHMOUD, MABID, "Frictions, Power Rationing and al-Zakat," Association of Muslim Social Scientists Proceedings, Third National Seminar, Gary, Indiana, USA, 1974, pp. 29-43.

H81:24 MANNAN, M.A., "Some Aspects of Public Finance in Islam," in Contemporary Affairs, Rawalpindi, Bureau of National Research (B.N.R.), 1968.

H81:25 MEERA, A. KAMEEL M, "Assessing Zakat from Generally Accepted Financial Statements," Lights in Islamic Economics, International Islamic University, Malaysia, (2:2), March 92.

H81:26 META WALLY, M. M., "The Effect of the Religious Tax of Zakat on Investment in an Islamic Economy," in Humanomics, Sydney, Novascotia, Canada, (2:2), 1986, pp. 43-55.

H81:27 META WALLY, M.M., and A.CHOWDHURY, "Enforcement of Zakat in Contemporary Muslim Countries: A Practical Model," Journal of Islamic Banking and Finance, Karachi, (10:3)JuI'93, pp.

28-41.

H81:28 MOHAMMAD, BEN. J., "Zakah: A Socio-Economic Power for Development and Progress of The Muslim Community," Muslim World League, Singapore, (1 :6), 1964, pp. 47-52.

32

H81:29 MORAD, MUNIR, "Current Thought on Islamic Taxation: A Critical Synthesis," In: Chibli Mallat (ed.), Islamic Law and Finance, London: Centre of Near and Middle Eastern Studies, School of Oriental and African Studies, 1988, pp. 47-70.

H81:30 MUDA WI, AL-BAGKIR Y., "How Islamic Banks Can Aid Governments?," Arabia, London, Jan'84, pp. 58-59.

H81:31 MUHAMMAD, YAR, Co-operation Among the Muslim Countries of the World, Peshawar, Pakistan: Institute of development Studies, 1987,42 p.

H81:32 SADEQ, A.H.M. Comments on 'Financing Economic Development from Islamic Perspective' by Hatem al-Karanshawy. Unpublished.

Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 8 p.

H81:33 SALEH, M. ISMAIL, "Distribution of Zakat Burden on Paddy Resources in Malaysia," in Some Aspects of Economics of Zakah, AMSS, Plainfield, Indiana, American Trust Publication, USA, pp.

80-153.

H81:34 SATO, HIDEKEI, Understanding Zakat: An Inquiry into the Methodological Problems of the Science of Economics, Niigata, Japan: Institute of Middle Eastern Studies, 1987, 116 p.

H81:35 SHEHATA, SHAWKI ISMAIL, "Limitation on the Use of Zakah Funds in Financing Socio-economic Infrastructure," Islamic Economic Studies, Jeddah, (1:2), June 1994, pp. 63-78.

H81:36 TAGEL-DIN, S.I., Allocative and Stabilizing Functions of Zakat in an Islamic Economy, Seminar on Islamic Economics, Islamabad, International Institute of Islamic Economics, Islamabad, 1986, 40 p.

H81:37 TOUTOUNCHIAN, IRAJ, Some Considerations on the Size of the Public Sector in the Islamic Republic of Iran. Unpublished.

Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 25 p.

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H81:39 ZAIM, SABAHADDIN, "Recent Interpretations on Economic Aspect of Zakah," in Imtiazi, et. al., Management of Zakah in Modern Muslim Society, Jeddah: Islamic Research and Training Institute, 1989, pp.101-120.

H81:40 ZARQA, M. ANAS, Comments on W.ole of Equity Participation in Financing Economic Development' by Rodney Wilson.

Unpublished. Presented to the 3rd International Conference on Islamic Economics, January 1992, Kuala Lumpur, 9 p.

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