IDEAS home Printed from https://ideas.repec.org/a/pid/journl/v26y1987i4p419-432.html
   My bibliography  Save this article

Agricultural Taxation in Pakistan Revisited

Author

Listed:
  • FAIZ MOHAMMAD

    (International Islamic University. Islamabad.)

Abstract

This paper is an attempt to throw further light on the empirical dimensions of the issue of agricultural taxation. 1 It has two objectives: First, using an alternative methodology it attempts to measure the effective tax burden (as opposed to the nominal one) in the agricultural sector (AS) relative to other sectors (NAS): and second, it tries to examine (empirically) the implications of some of the tax proposals made in the literature for various farm groups and, in particular, for tenants. Some of the earlier estimates are either too aggregate or too outdated to be of immediate relevance? Accordingly Sections I and II take the above two points in turn, whereas Section III presents the tentative conclusions of the paper.

Suggested Citation

  • Faiz Mohammad, 1987. "Agricultural Taxation in Pakistan Revisited," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 26(4), pages 419-432.
    • Handle: RePEc:pid:journl:v:26:y:1987:i:4:p:419-432
    as

    Download full text from publisher

    File URL: http://www.pide.org.pk/pdf/PDR/1987/Volume4/419-432.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Amjad, Rashid, 1984. "The management of Pakistan's economy 1947-82," MPRA Paper 35850, University Library of Munich, Germany.
    2. Shahnaz Kazi, 1984. "Intersectoral Tax Burdens in Pakistan.A Critical Review of Existing Evidence and Some New Estimates," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 23(4), pages 553-572.
    3. Faiz Mohammad & Ghulam Badar, 1985. "Structure of Rural Income in Pakistan.Some Preliminary Estimates," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 24(3-4), pages 385-403.
    4. Javed Hamid, 1970. "Suggested Approach to Agricultural Taxation Policy in West Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 10(4), pages 422-447.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. B. A. Azhar, 1991. "Taxation of Agricultural Income: A Holistic View," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 30(4), pages 1065-1072.
    2. Anjum Nasim, 2012. "Agricultural Income Taxation: Estimation of the Revenue Potential in Punjab," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 51(4), pages 321-337.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Saadia Refaqat, 2005. "Redistributive Impact of GST Tax Reform: Pakistan, 1990-2001," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 44(4), pages 841-862.
    2. Muhammad Hussain Malik & Aftab Ahmad Cheema, 1986. "The Role of Small-scale Industry in Pakistan's Economy and Government Incentives," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 25(4), pages 789-807.
    3. Siddiqur Osmani, 2009. "Explaining Growth in South Asia," Chapters, in: Gary McMahon & Hadi Salehi Esfahani & Lyn Squire (ed.), Diversity in Economic Growth, chapter 3, Edward Elgar Publishing.
    4. Shah, Anwar & Whalley, John, 1990. "An alternative view of tax incidence analysis for developing countries," Policy Research Working Paper Series 462, The World Bank.
    5. Haroon Jamal* & Sohail Javed**, 2013. "Incidence of general sales tax in Pakistan : Latest estimate," Pakistan Journal of Applied Economics, Applied Economics Research Centre, vol. 23(2), pages 73-95.
    6. Imran Ali & Adeel Malik, 2009. "The Political Economy of Industrial Development in Pakistan: A Long-Term Perspective," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 14(Special E), pages 29-50, September.
    7. Bushra Yasmin, 2009. "Trade Liberalization and the Lead Role of Human Capital and Job Attributes in Wage Determination: The Case of Pakistan’s Labor Market," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 14(1), pages 1-37, Jan-Jun.
    8. Burki, Abid A. & Khan, Mahmood-ul-Hasan, 2004. "Effects of allocative inefficiency on resource allocation and energy substitution in Pakistan's manufacturing," Energy Economics, Elsevier, vol. 26(3), pages 371-388, May.
    9. Atif Ikram & Syed Ali Asjad Naqvi, 2005. "Family Business Groups and Tunneling Framework : Application and Evidence from Pakistan," Microeconomics Working Papers 22263, East Asian Bureau of Economic Research.
    10. Asadullah, Mohammad Niaz, 2010. "Educational Disparity in East and West Pakistan, 1947-71: Was East Pakistan Discriminated Against?," Bangladesh Development Studies, Bangladesh Institute of Development Studies (BIDS), vol. 33(3), pages 1-46, September.
    11. Cheema, Ali & Khwaja, Asim Ijaz & Qadir, Adnan, 2005. "Decentralization in Pakistan: Context, Content and Causes," Working Paper Series rwp05-034, Harvard University, John F. Kennedy School of Government.
    12. Asadullah, Mohammad Niaz, 2010. "Educational Disparity in East and West Pakistan, 1947-71: Was East Pakistan Discriminated Against?," Bangladesh Development Studies, Bangladesh Institute of Development Studies (BIDS), vol. 33(3), pages 1-46, September.
    13. Nawaz AHMAD, 2011. "Impact of Institutional Credit on Agricultural Output: A Case Study of Pakistan," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(10(563)), pages 99-120, October.
    14. Manzoor Ahmed & Khalid Khan, 2014. "An Essay on the Political Economy of Fiscal Policy Making in Pakistan," International Journal of Business, Economics and Management, Conscientia Beam, vol. 1(9), pages 229-241.
    15. M. Ghaffar Chaudhry, 1999. "The Theory and Practice of Agricultural Income Tax in Pakistan and a Viable Solution," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 38(4), pages 757-768.
    16. Riaz Ahmed Shaikh, 2009. "Military Dictatorship and People’s Movement in Pakistan," Jadavpur Journal of International Relations, , vol. 13(1), pages 24-45, June.
    17. Mahmood Hasan Khan, 1981. "The Political Economy of Agricultural Research in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 20(2), pages 191-213.
    18. Winterford, David & Looney, Robert E., 1993. "Public sector investment in energy : Budgetary constraints and trade offs in Pakistan," Resources Policy, Elsevier, vol. 19(2), pages 98-105, June.
    19. Ali, Amjad, 2022. "Determining Pakistan's Financial Dependency: The Role of Financial Globalization and Corruption," MPRA Paper 116097, University Library of Munich, Germany.
    20. Matthew McCartney, 2011. "Pakistan, Growth, Dependency, and Crisis," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 16(Special E), pages 71-94, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pid:journl:v:26:y:1987:i:4:p:419-432. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Khurram Iqbal (email available below). General contact details of provider: https://edirc.repec.org/data/pideipk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.