The distributional consequences of a tax reform on a VAT for Pakistan

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The distributional consequences of a tax reform on a VAT for Pakistan

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Ahmad, Ehtisham
Ludlow, Stephen

Abstract

To what extent do rich or poor lose or gain from different tax reform packages ? The authors compare the consequences of different options by analyzing actual patterns of consumption and production. Pakistan, which relies on a narrow tax base has difficulty ensuring that the tax system keeps pace with the growth in national income and activity, without frequent discretionary changes. These changes increase the distortions caused by cascading, with adverse effects on both exports and poor households. The authors'method of estimating the consequences of tax reform shows, for example, that a value added tax would make Pakistan's tax system more buoyant and reduce the production distortions.

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Paper provided by The World Bank in its series Policy Research Working Paper Series with number 238.

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Date of creation: 31 Aug 1989
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Handle: RePEc:wbk:wbrwps:238

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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.:

Deaton, Angus, 1981. "Optimal Taxes and the Structure of Preferences," Econometrica, Econometric Society, vol. 49(5), pages 1245-60, September. [Downloadable!] (restricted)
Other versions:
- Angus Deaton, 1979. "Optimal Taxes and the Structure of Preferences," Working Papers 506, Princeton University, Department of Economics, Industrial Relations Section.. [Downloadable!]
Bird, Richard M., 1987. "A new look at indirect taxation in developing countries," World Development, Elsevier, vol. 15(9), pages 1151-1161, September. [Downloadable!] (restricted)
Ahmad, Ehtisham & Stern, Nicholas, 1984. "The theory of reform and indian indirect taxes," Journal of Public Economics, Elsevier, vol. 25(3), pages 259-298, December. [Downloadable!] (restricted)
Dreze, Jean & Stern, Nicholas, 1987. "The theory of cost-benefit analysis," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 2, chapter 14, pages 909-989 Elsevier. [Downloadable!] (restricted)
Ahmad, Ehtisham & Stern, Nicholas, 1990. "Tax Reform and Shadow Prices for Pakistan," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 135-59, January. [Downloadable!] (restricted)

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Anwar Shah & John Whalley, 1990. "An Alternative View of Tax Incidence Analysis for Developing Countries," NBER Working Papers 3375, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
Other versions:
- Shah, Anwar & Whalley, John, 1990. "An alternative view of tax incidence analysis for developing countries," Policy Research Working Paper Series 462, The World Bank. [Downloadable!]
Umir Wahid & Sally Wallace, 2008. "Incidence of Taxes in Pakistan: Primer and Estimates," International Studies Program Working Paper Series, at AYSPS, GSU paper0813, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]

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