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Pakistan: Comprehensive Individual Tax Reform: Round 2

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Abstract

The fundamental proposal for comprehensive individual income tax reform in Pakistan is to provide an integrated income tax structure that pertains to income of all individuals (including non-incorporated businesses) and which otherwise dramatically simplifies the taxation of individual income in Pakistan. An integrated individual income tax would treat individuals (salaried employees, self-employed businesses, and other non-corporate entities) in a similar way by applying a given tax rate structure to taxable income.

Suggested Citation

  • Sally Wallace & Harini Kannan, 2008. "Pakistan: Comprehensive Individual Tax Reform: Round 2," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0812, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:ispwps:paper0812
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0812.pdf
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    Keywords

    Pakistan; Pakistan taxation; individual income tax; income tax;
    All these keywords.

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