IDEAS home Printed from https://ideas.repec.org/a/pid/journl/v13y1974i1p66-87.html
   My bibliography  Save this article

Shifting and Incidence of Indirect Taxes on Tobacco and Petroleum Products in Pakistan

Author

Listed:
  • MOHAMMAD IRFAN

    (at the PIDE)

Abstract

Indirect taxes have always occupied a dominant position in the tax structure of Pakistan. This has worried economists of various inclinations because of the widespread belief that indirect taxes tend to be regressive and interfere with efficient resource allocations. The resource allocations effects of such taxes is not considered in this paper which restricts itself to an analysis of the incidence of excise duties on tobacco products and petroleum products. Prior to the levy of export duties iri 1972, two of the most important sources of indirect taxes were excise and import duties on petroleum and tobacco products. Together these groups accounted for roughly 60 per cent of excise duty collections and one third of indirect taxes in 1969-70.

Suggested Citation

  • Mohammad Irfan, 1974. "Shifting and Incidence of Indirect Taxes on Tobacco and Petroleum Products in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 13(1), pages 66-87.
    • Handle: RePEc:pid:journl:v:13:y:1974:i:1:p:66-87
    as

    Download full text from publisher

    File URL: http://www.pide.org.pk/pdf/PDR/1974/Volume1/66-87.pdf
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pid:journl:v:13:y:1974:i:1:p:66-87. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Khurram Iqbal (email available below). General contact details of provider: https://edirc.repec.org/data/pideipk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.