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Pakistan: Provincial Government Taxation

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Abstract

The purpose of this study is to review the status of revenue mobilization by sub-national Governments in Pakistan, and to identify reform options that might lead to a higher level of revenues and a better functioning fiscal decentralization. This analysis is based on case studies of Punjab and NWFP provinces, and on data gathered in the course of field work in the two provinces.

Suggested Citation

  • Roy Bahl & Sally Wallace & Musharraf Cyan, 2008. "Pakistan: Provincial Government Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0807, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:ispwps:paper0807
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0807.pdf
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    References listed on IDEAS

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    1. Roy Bahl & Eunice Heredia-Ortiz & Jorge Martinez-Vazquez & Mark Rider, 2005. "India: Fiscal Condition of the States, International Experience,and Options for Reform: Volume 1 (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper05141, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Iftikhar Ahmed & Usman Mustafa & Mahmood Khalid, 2007. "National Finance Commission Awards in Pakistan : A Historical Perspective," Finance Working Papers 22181, East Asian Bureau of Economic Research.
    3. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521397421, December.
    4. Joyce Dargay & Dermot Gately & Martin Sommer, 2007. "Vehicle Ownership and Income Growth, Worldwide: 1960-2030," The Energy Journal, International Association for Energy Economics, vol. 0(Number 4), pages 143-170.
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    Cited by:

    1. Bob Searle, 2011. "Decentralization in the Post-Conflict African Environment: Sierra Leone and Southern Sudan," Chapters,in: Decentralization in Developing Countries, chapter 3 Edward Elgar Publishing.
    2. Ahmad, Ehtisham, 2010. "The political-economy of tax reforms in Pakistan: the ongoing saga of the GST," Discussion Papers 95948, University of Bonn, Center for Development Research (ZEF).
    3. United Cities and Local Governments, 2011. "Local Government Finance," Books, Edward Elgar Publishing, number 14696, April.
    4. Admad, Ehtisham, 2010. "The political-economy of tax reforms in Pakistan: the ongoing saga of the GST," LSE Research Online Documents on Economics 38361, London School of Economics and Political Science, LSE Library.
    5. Adnan Q. Khan & Asim I. Khwaja & Benjamin A. Olken, 2014. "Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors," NBER Working Papers 20627, National Bureau of Economic Research, Inc.
    6. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Richard M. Bird, 2010. "Central and Subnational VATs in Federal Countries," Chapters,in: Fiscal Reforms in the Middle East, chapter 3 Edward Elgar Publishing.
    8. World Bank, 2010. "Domestic Terms of Trade in Pakistan : Implications for Agricultural Pricing and Taxation Policies," World Bank Other Operational Studies 12448, The World Bank.
    9. Roy Bahl & Musharraf Cyan, 2009. "Local Government Taxation in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0909, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    10. Khan, Adnan Q. & Khwaja, Asim I. & Olken, Benjamin A., 2016. "Tax farming redux: experimental evidence on performance pay for tax collectors," LSE Research Online Documents on Economics 66265, London School of Economics and Political Science, LSE Library.
    11. Ehtisham Ahmad, 2010. "Why is it so Difficult to Implement a GST in Pakistan?," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 15(Special E), pages 139-169, September.
    12. James Alm & Jorge Martinez-Vazquez, 2009. "South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0904, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    13. Umir Wahid & Sally Wallace, 2008. "Incidence of Taxes in Pakistan: Primer and Estimates," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0813, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    14. Ahmad, Ehtisham, 2010. "Why is it so difficult to implement a GST in Pakistan?," LSE Research Online Documents on Economics 36379, London School of Economics and Political Science, LSE Library.

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    Keywords

    Pakistan; Provincial Government; Pakistan Taxation; fiscal decentralization; revenue mobolization;

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