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Tax Reform for Pakistan. Overview and Effective Taxes for 1975-76

Author

Listed:
  • EHTISHAM AHMAD

    (Research Centre, University of Warwick)

  • NICHOLAS STERN

    (London School of Economics)

Abstract

This paper evaluates consequences of taxation policy changes in· terms of effects on government revenue, households and production. It concentrates on derivation and analysis of effective taxes. The revised economy-wide input-output table prepared at the Pakistan Institute of Development Economics has been used to estimate effective taxes and shadow prices. The paper finds that in Pakistan as in other developing countries effective tax rates diverge substantially from nominal tax rates - a fact whose awareness can greatly help the policy-makers in avoiding unintended consequences of government policies.

Suggested Citation

  • Ehtisham Ahmad & Nicholas Stern, 1986. "Tax Reform for Pakistan. Overview and Effective Taxes for 1975-76," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 25(1), pages 43-72.
    • Handle: RePEc:pid:journl:v:25:y:1986:i:1:p:43-72
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    File URL: http://www.pide.org.pk/pdf/PDR/1986/Volume1/43-72.pdf
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    Cited by:

    1. Iffat Ara & Qazi Masood Ahmed, 2022. "Differential Impact of Taxation on Food Items," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 27(1), pages 1-19, Jan-June.
    2. Ghulam Mustafa, 2025. "Tax Policy of Pakistan: A Review Paper," PIDE-Working Papers 2025:9, Pakistan Institute of Development Economics.
    3. Mr. Ruud de Mooij & Mr. Shafik Hebous & Mr. Michael Keen, 2025. "Efficiency Aspects of the Value Added Tax," IMF Working Papers 2025/165, International Monetary Fund.
    4. EHTISHAM AHMAD & STEPHEN LuDLOW & NICHOLAS STERN, 1988. "Demand Response in Pakistan: A Modification of the Linear Expenditure System for 1976," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 27(3), pages 293-308.

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