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Local Government Taxation in Pakistan

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Abstract

The purpose of this paper is to evaluate the current practice of local government taxation in Pakistan and to point the way toward structural reforms that are both more rational and more in step with Pakistan’s vision for its fiscal decentralization. The analysis here is restricted to sub provincial governments, i.e., districts, TMA’s and union councils but with a decided emphasis on the former two. We do this by examining the current practice, and by drawing on international comparisons and “best practices” as laid out in the theory of fiscal federalism.

Suggested Citation

  • Roy Bahl & Musharraf Cyan, 2009. "Local Government Taxation in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0909, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper0909
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0909.pdf
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    2. Richard M. Bird & Enid Slack, 2005. "Land and Property Taxation in 25 Countries: A Comparative Review," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(03), pages 34-42, November.
    3. Syed Akhter Hussain Shah & Mahmood Khalid & tariq shah, 2006. "Convergence Model of Governance: A Case Study of the Local Government System of Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 45(4), pages 855-871.
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    5. Charles E. McLure, Jr. & Jorge Martinez-Vazquez, 1998. "Intergovernmental Fiscal Relations in Vietnam," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9802, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Richard M. Bird & Enid Slack (ed.), 2004. "International Handbook of Land and Property Taxation," Books, Edward Elgar Publishing, number 3304.
    7. Bahl, Roy W. & Wallich, Christine, 1992. "Intergovernmental fiscal relations in China," Policy Research Working Paper Series 863, The World Bank.
    8. 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.
    9. Roy Bahl & Sally Wallace & Musharraf Cyan, 2008. "Pakistan: Provincial Government Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0807, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    10. James Alm & Jorge Martinez-Vazquez & Sri Mulyani Indrawati (ed.), 2004. "Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia," Books, Edward Elgar Publishing, number 3152.
    11. Fabio Sánchez Torres & Michael Smart & Juan Gonzalo Zapata Giraldo, 2002. "Intergovernmental transfers and municipal finance in Colombia," Informes de Investigación 2915, Fedesarrollo.
    12. Rao, M. Govinda & Rao, R. Kavita, 2006. "Trends and Issues in Tax Policy and Reform in India," India Policy Forum, National Council of Applied Economic Research, vol. 2(1), pages 55-122.
    13. Roy Bahl (ed.), 2003. "Restructuring Local Government Finance in Developing Countries," Books, Edward Elgar Publishing, number 2930.
    14. Roy Bahl & Bayar Tumennasan, 2002. "How Should Revenues From Natural Resources Be Shared?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0214, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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    Cited by:

    1. Qurat ul Ain & Tahir Yousaf & Yan Jie & Yasmeen Akhtar, 2020. "The Impact of Devolution on Government Size and Provision of Social Services: Evi¬dence from Pakistan," Hacienda Pública Española / Review of Public Economics, IEF, vol. 234(3), pages 105-135, September.
    2. Bob Searle, 2011. "Decentralization in the Post-Conflict African Environment: Sierra Leone and Southern Sudan," Chapters, in: Jorge Martinez-Vazquez & François Vaillancourt (ed.), Decentralization in Developing Countries, chapter 3, Edward Elgar Publishing.
    3. United Cities and Local Governments, 2011. "Local Government Finance," Books, Edward Elgar Publishing, number 14696.
    4. Manzoor Ahmed & Abdul Qayyum, 2023. "Decentralisation’s Effects on Health: Theory and Evidence from Balochistan, Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 62(3), pages 331-356.
    5. Manzoor Ahmed, 2015. "The Political Economy of Decentralisation and Access to Pro-poor Social Services Delivery in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 54(4), pages 471-486.

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    Keywords

    Local Government Taxation; Pakistan; Fiscal Decentralization;
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