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Incidence of Taxes in Pakistan: Primer and Estimates

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Author Info
Umir Wahid
Sally Wallace () (Andrew Young School of Policy Studies, Georgia State University)
Abstract

Who pays Pakistan’s taxes? Do they fall inordinately on low-income families, or on labor working in the formal sector, or is the tax burden borne disproportionately by the higher income classes, who also own most of the capital in the country? The fairness of the tax system is not only affected by who pays taxes, but by who does not. The latter group might include those working in the hard-to-tax informal sector, agriculture, those who benefit from legal exemptions, and those who evade taxes.

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Paper provided by International Studies Program, Andrew Young School of Policy Studies, Georgia State University in its series International Studies Program Working Paper Series, at AYSPS, GSU with number paper0813.

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Length: 250 pages
Date of creation: 01 Dec 2008
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Handle: RePEc:ays:ispwps:paper0813

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Keywords: Pakistan; Pakistan taxation; hard-to-tax informal sector;

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This paper has been announced in the following NEP Reports: References listed on IDEAS
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.:
  1. Blejer, Mario I & Guerrero, Isabel, 1990. "The Impact of Macroeconomic Policies on Income Distribution: An Empirical Study of the Philippines," The Review of Economics and Statistics, MIT Press, vol. 72(3), pages 414-23, August. [Downloadable!] (restricted)
  2. Browning, Edgar K, 1978. "The Burden of Taxation," Journal of Political Economy, University of Chicago Press, vol. 86(4), pages 649-71, August. [Downloadable!] (restricted)
  3. Ahmad, Ehtisham & Ludlow, Stephen, 1989. "The distributional consequences of a tax reform on a VAT for Pakistan," Policy Research Working Paper Series 238, The World Bank. [Downloadable!]
  4. Roy Bahl & Sally Wallace & Musharraf Cyan, 2008. "Pakistan: Provincial Government Taxation," International Studies Program Working Paper Series, at AYSPS, GSU paper0807, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  5. Duanjie Chen & Ritva Reinikka-Soininen & John Matovu, . "A Quest for Revenue and Tax Incidence in Uganda," IMF Working Papers 01/24, International Monetary Fund.
  6. Dillon Alleyne & James Alm & Roy Bahl & Sally Wallace, 2004. "Tax Burden in Jamaica," International Studies Program Working Paper Series, at AYSPS, GSU paper0434, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  7. Atkinson, A.B., 2000. "Increased Income Inequality in OECD Countries and the Redistributive Impact of the Government Budget," Research Paper 202, World Institute for Development Economics Research.
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