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Tax Incidence by Income Classes in Pakistan

Author

Listed:
  • Muhammad Hussain Malik

    (Pakistan Institute of Development Economics, Islamabad.)

  • Najam Us Saqib

    (Pakistan Institute of Development Economics, Islamabad.)

Abstract

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.

Suggested Citation

  • Muhammad Hussain Malik & Najam Us Saqib, 1989. "Tax Incidence by Income Classes in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 28(1), pages 13-26.
    • Handle: RePEc:pid:journl:v:28:y:1989:i:1:p:13-26
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    File URL: http://www.pide.org.pk/pdf/PDR/1989/Volume1/13-26.pdf
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    Citations

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    Cited by:

    1. Najam us Saqib, 2004. "Willingness to Pay for Primary Education in Rural Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 43(1), pages 27-51.
    2. Nasim Shah Shirazi & Muhammad Ilyas & Mehboob Ahmad, 2001. "Redistributive Effects of Fiscal Policy across the Income Groups in the Urban-Rural Areas of Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 40(4), pages 519-533.
    3. Faiz Ur Rehman & Muhammad Nasir, 2018. "In the Same Boat, but not Equals: The Heterogeneous Effects of Indirect Taxation on Child Health in Punjab-Pakistan," PIDE-Working Papers 2018:158, Pakistan Institute of Development Economics.
    4. Najam US Saqib, 1998. "A Critical Assessment of Free Public Schooling in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 37(4), pages 955-976.
    5. 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.
    6. Vaqar Ahmed & Cathal O'Donoghue, 2009. "Redistributive Effect of Personal Income Taxation in Pakistan," Working Papers 0143, National University of Ireland Galway, Department of Economics, revised 2009.
    7. Engel, Eduardo M. R. A. & Galetovic, Alexander & Raddatz, Claudio E., 1999. "Taxes and income distribution in Chile: some unpleasant redistributive arithmetic," Journal of Development Economics, Elsevier, vol. 59(1), pages 155-192, June.
    8. Ngee-Choon Chia & Wahba, Sadek & Whalley, John, 1992. "A general equilibrium based social policy model for Cote d'Ivoire," Policy Research Working Paper Series 925, The World Bank.
    9. Rashid Amjad & A.R. Kemal, 1997. "Macroeconomic Policies and their Impact on Poverty Alleviation in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 36(1), pages 39-68.
    10. Haroon Jamal* & Sohail Javed**, 2013. "Incidence of general sales tax in Pakistan : Latest estimate," Pakistan Journal of Applied Economics, Applied Economics Research Centre, vol. 23(2), pages 73-95.

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