Tax Incidence by Income Classes in Pakistan
In this study an attempt has been made to estimate the incidence of federal taxes, for the fiscal year 1978-79, on households belonging to different income-brackets. All the major direct and indirect taxes have been studied. The tax system turns out to be slightly progressive for the country as a whole. For urban areas, it is slightly progressive, and for rural areas it is slightly regressive. Indirect taxes, a major source of the federal government tax revenue, are generally slightly regressive.
Volume (Year): 28 (1989)
Issue (Month): 1 ()
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