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A Comparison of Fiscal Effort by Provincial Governments in Pakistan

  • Ijaz Hussain

    (School of Social Sciences, Beaconhouse National University, Lahore)

  • Sumbal Rana

    (School of Social Sciences, Beaconhouse National University, Lahore)

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    This paper uses the representative tax system approach to develop indices for fiscal effort, and also develops cost recovery indices of provincial governments in Pakistan which enable us to make inter-provincial comparisons of fiscal effort. The results indicate substantial variation in the level of fiscal effort among the provinces. Based on utilisation of variable taxable capacity, the paper suggests the appropriate resource mobilisation strategy for each province and for the country as a whole.

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    Article provided by Pakistan Institute of Development Economics in its journal The Pakistan Development Review.

    Volume (Year): 49 (2010)
    Issue (Month): 4 ()
    Pages: 545–562

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    Handle: RePEc:pid:journl:v:49:y:2010:i:4:p:545-562
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    1. Roy Bahl & Sally Wallace & Musharraf Cyan, 2008. "The Challenge of Intergovernmental Fiscal Relations in Pakistan: The Property Tax Division," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0825, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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