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

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  • Ahmad, Ehtisham
  • Ludlow, Stephen
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    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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    Bibliographic Info

    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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    Related research

    Keywords: Environmental Economics&Policies; Public Sector Economics&Finance; Economic Theory&Research; Banks&Banking Reform; Municipal Financial Management;

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    1. Dreze, Jean & Stern, Nicholas, 1987. "The theory of cost-benefit analysis," Handbook of Public Economics, Elsevier, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 2, chapter 14, pages 909-989 Elsevier.
    2. Bird, Richard M., 1987. "A new look at indirect taxation in developing countries," World Development, Elsevier, Elsevier, vol. 15(9), pages 1151-1161, September.
    3. Deaton, Angus, 1981. "Optimal Taxes and the Structure of Preferences," Econometrica, Econometric Society, Econometric Society, vol. 49(5), pages 1245-60, September.
    4. 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.
    5. Ahmad, Ehtisham & Stern, Nicholas, 1984. "The theory of reform and indian indirect taxes," Journal of Public Economics, Elsevier, Elsevier, vol. 25(3), pages 259-298, December.
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    Cited by:
    1. World Bank, 2014. "Restructuring Corporate Income Tax and Value Added Tax in Vietnam : An Analysis of Current Changes and Agenda for the Future," World Bank Other Operational Studies 17832, The World Bank.
    2. 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.
    3. Umir Wahid & Sally Wallace, 2008. "Incidence of Taxes in Pakistan: Primer and Estimates," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0813, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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