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Pakistan: A Preliminary Assessment of the Federal Tax System

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Abstract

Pakistan’s tax system has undergone significant reforms over the last two decades, leading to the modernization of direct and indirect taxes. More recent times have seen the rationalization of income tax rates, the introduction of self-assessment for filing income taxes, some expansion of consumption taxes, and the rationalization of the customs tariff structure with a reduction of tariff bands and maximum rates. Currently, the Central Board of Revenue (CBR) is engaged in a comprehensive plan to re-structure and modernize the entire tax administration and customs operations. In addition, the CBR has taken a number of steps in the recent past to increase the number of taxpayers and broaden tax bases. From a macroeconomic perspective, fiscal performance has improved as measured by the reduction in the federal budget deficit and the overall level of debt in terms of GDP.

Suggested Citation

  • Jorge Martinez-Vazquez, 2006. "Pakistan: A Preliminary Assessment of the Federal Tax System," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0624, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:ispwps:paper0624
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0624.pdf
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    References listed on IDEAS

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    1. Barbone, Luca & Das-Gupta, Arindam & De Wulf, Luc & Hansson, Anna, 1999. "Reforming tax systems - the World Bank record in the 1990s," Policy Research Working Paper Series 2237, The World Bank.
    2. Martinez-Vazquez, Jorge & McNab, Robert M., 2000. "The Tax Reform Experiment in Transitional Countries," National Tax Journal, National Tax Association, vol. 53(2), pages 273-298, June.
    3. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014. "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 301-351, May.
    4. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
    5. Kim, Junghun, 2005. "Tax reform issues in Korea," Journal of Asian Economics, Elsevier, vol. 16(6), pages 973-992, December.
    6. Martinez-Vazquez, Jorge & McNab, Robert M., 2000. "The Tax Reform Experiment in Transitional Countries," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 273-98, June.
    7. James Alm and Joege Martinez Vazquez, 2003. ""Sizing" the problem of the Hard-to-Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0321, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    8. Baunsgaard, Thomas & Keen, Michael, 2010. "Tax revenue and (or?) trade liberalization," Journal of Public Economics, Elsevier, vol. 94(9-10), pages 563-577, October.
    9. M. Ali Kemal, 2003. "Underground Economy and Tax Evasion in Pakistan A Critical Evaluation," PIDE-Working Papers 2003:184, Pakistan Institute of Development Economics.
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    Cited by:

    1. Wayne Thirsk, 2008. "Tax Policy in Pakistan: An Assessment of Major Taxes and Options for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0808, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Eric Manes, 2009. "Pakistan's Investment Climate : Laying the Foundation for Growth, Volume 2. Annexes," World Bank Other Operational Studies 12411, The World Bank.

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    Keywords

    Pakistan; Federal Tax System; Tax reform;

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