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Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan

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  • Mujtaba Piracha
  • Mick Moore

Abstract

The idea that states seek to maximise their revenue collection has occupied a significant place in contemporary political economy analysis of taxation, and has helped us understand the history of state formation. It is, however, very much at variance with the daily experience of tax policy and practice. Governments are frequently revenue-sacrificers: they fail to use the functioning, legitimate tax collection systems they have available to actually collect much revenue. This paper details the case of property tax collection in Pakistan, and concludes that governments tend to maximise rule before they maximise revenue.

Suggested Citation

  • Mujtaba Piracha & Mick Moore, 2016. "Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1776-1790, December.
    • Handle: RePEc:taf:jdevst:v:52:y:2016:i:12:p:1776-1790
    DOI: 10.1080/00220388.2016.1153076
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    References listed on IDEAS

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    1. Prichard, Wilson & Cobham, Alex & Goodall, Andrew, 2014. "The ICTD Government Revenue Dataset," Working Papers 10250, Institute of Development Studies, International Centre for Tax and Development.
    2. Mr. John Norregaard, 2013. "Taxing Immovable Property Revenue Potential and Implementation Challenges," IMF Working Papers 2013/129, International Monetary Fund.
    3. Samuel Jibao & Wilson Prichard, 2016. "Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1759-1775, December.
    4. Moore, Mick, 2013. "Obstacles to Increasing Tax Revenues in Low Income Countries," Working Papers 4666, Institute of Development Studies, International Centre for Tax and Development.
    5. Jibao, Samuel & Prichard, Wilson, 2016. "Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone," Working Papers 13739, Institute of Development Studies, International Centre for Tax and Development.
    6. M. Govinda Rao, 2013. "Property Tax System in India: Problems and Prospects of Reform," Working Papers 13/114, National Institute of Public Finance and Policy.
    7. Piracha, Mujtaba & Moore, Mick, 2015. "Understanding Low-Level State Capacity: Property Tax Collection in Pakistan," Working Papers 11182, Institute of Development Studies, International Centre for Tax and Development.
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    Cited by:

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    2. Awasthi, Rajul & Nagarajan, Mohan & Deininger, Klaus W., 2021. "Property taxation in India: Issues impacting revenue performance and suggestions for reform," Land Use Policy, Elsevier, vol. 110(C).
    3. Sameen A. Mohsin Ali, 2022. "Networks of Effectiveness? The Impact of Politicization on Bureaucratic Performance in Pakistan," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 34(2), pages 733-753, April.
    4. Iqbal Thonse Hawaldar & Mithun S. Ullal & Felicia Ramona Birau & Cristi Marcel Spulbar, 2019. "Trapping Fake Discounts as Drivers of Real Revenues and Their Impact on Consumer’s Behavior in India: A Case Study," Sustainability, MDPI, vol. 11(17), pages 1-20, August.
    5. Matilde Jeppesen, 2021. "What we hoped for and what we achieved: Tax performance of Semi‐Autonomous Revenue Authorities in sub‐Saharan Africa," Public Administration & Development, Blackwell Publishing, vol. 41(3), pages 115-127, August.

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