The Problem of Agricultural Taxation in West Pakistan and an Alternative Solution. fA Comment
AbstractIn the Summer 1973 issue of the Pakistan Development Review, Mr. Mohammad Ghaffar Chaudhry  has dealt with two very important issues relating to the intersectoral tax equity and the intrasectoral tax equity within the agricultural sector in Pakistan. Using a simple criterion for vertical tax equity that implies that the tax rate rises with per capita income such that the ratio of revenue to i.ncome rises at the same percentage rate as per capita income, Mr. Chaudhry found that the agricultural sector is overtaxed in Pakistan. Mr. Chaudhry further found that the land tax is a regressive levy with respect to the farm size. Both findings, if valid, have important policy implications
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Bibliographic InfoArticle provided by Pakistan Institute of Development Economics in its journal The Pakistan Development Review.
Volume (Year): 12 (1973)
Issue (Month): 4 ()
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