Tax Policy in Pakistan: An Assessment of Major Taxes and Options for Reform
AbstractThis paper undertakes a critical evaluation of the strengths and weaknesses of all of Pakistan’s major sources of tax revenue: the individual income tax, the corporate income tax, the sales tax, excise taxes and trade taxes on imports. For each major tax it describes the nature of the current tax base and the rate or rate structure that is applied to that base. After that exercise the paper identifies certain features of each tax that raise significant concerns for tax policy and constitute the beginning of an agenda for future tax reform. In each case the tax policy issues that have been flagged are discussed within a policy framework that appeals to the broadly accepted norms of “good” taxation and international experience in grappling with these issues. The concluding section of this paper sets forth for consideration an array of tax reform proposals that attempt to address the most important flaws and problems that have been detected in Pakistan’s tax system.
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Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0808.
Length: 77 pages
Date of creation: 01 Dec 2008
Date of revision:
Contact details of provider:
Web page: http://aysps.gsu.edu/isp/index.html
Pakistan; Pakistan Taxation; fiscal decentralization; revenue mobolization; sources of tax revenue;
This paper has been announced in the following NEP Reports:
- NEP-ACC-2009-07-17 (Accounting & Auditing)
- NEP-ALL-2009-07-17 (All new papers)
- NEP-CWA-2009-07-17 (Central & Western Asia)
- NEP-DEV-2009-07-17 (Development)
- NEP-PBE-2009-07-17 (Public Economics)
- NEP-PUB-2009-07-17 (Public Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0721, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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- Jorge Martinez-Vazquez, 2006. "Pakistan: A Preliminary Assessment of the Federal Tax System," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0624, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Robina Ather Ahmed & Mark Rider, 2008. "Pakistan’s Tax Gap: Estimates By Tax Calculation and Methodology," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0811, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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