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Tax Policy Effects on Business Incentives in Pakistan

Author

Listed:
  • James Alm

    () (Department of Economics, Tulane University)

  • Mir Ahmad Khan

    (Federal Board of Revenue, Government of Pakistan)

Abstract

The Pakistan system of taxing enterprises has undergone major changes in recent years. Nevertheless, the corporate tax system remains plagued by a number of problems, problems that relate to the neutrality, the yield, and the simplicity of the tax system. This chapter discusses these issues, with a focus on the distorting effects of tax policy on business invest.

Suggested Citation

  • James Alm & Mir Ahmad Khan, 2017. "Tax Policy Effects on Business Incentives in Pakistan," Working Papers 1705, Tulane University, Department of Economics.
  • Handle: RePEc:tul:wpaper:1705
    as

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    File URL: http://econ.tulane.edu/RePEc/pdf/tul1705.pdf
    File Function: First Version, Jul 2017
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Corporate income tax; effective tax rate; tax reform.;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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