IDEAS home Printed from
   My bibliography  Save this paper

The Challenge of Intergovernmental Fiscal Relations in Pakistan: The Property Tax Division



In this paper, we report the current state of provincial revenue raising and analyze the potential for increased revenue mobilization. In the sections below, we document the current situation regarding local revenue capacity and mobilization in Pakistan using case studies of Punjab and North-West Frontier Province. We provide an analysis of the difficulties of decentralization in Pakistan, but also the potential for moving the decentralization efforts forward by providing a closer match between expenditure responsibilities and revenue capacity. The contribution here, we think, is in showing how much revenue potential is to be realized with structural and administrative reforms that are in step with international practice. We illustrate this with the property tax.

Suggested Citation

  • 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.
  • Handle: RePEc:ays:ispwps:paper0825

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Iftikhar Ahmed & Usman Mustafa & Mahmood Khalid, 2007. "National Finance Commission Awards in Pakistan: A Historical Perspective," PIDE-Working Papers 2007:33, Pakistan Institute of Development Economics.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Ijaz Hussain & Sumbal Rana, 2010. "A Comparison of Fiscal Effort by Provincial Governments in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 545-562.


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ays:ispwps:paper0825. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Paul Benson). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.