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Differential Impact of Taxation on Food Items

Author

Listed:
  • Iffat Ara

    (Ph.D. scholar. Applied Economics Research Centre (AERC), Karach)

  • Qazi Masood Ahmed

    (Institute of Business Administration (IBA) Karachi)

Abstract

Tax Incidence; Distribution of Tax Burden; Tax Burden; Indirect Taxes; Pattern of Incidence; Pakistan

Suggested Citation

  • Iffat Ara & Qazi Masood Ahmed, 2022. "Differential Impact of Taxation on Food Items," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 27(1), pages 1-19, Jan-June.
    • Handle: RePEc:lje:journl:v:27:y:2022:i:1:p:1-19
    as

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    File URL: https://lahoreschoolofeconomics.edu.pk/assets/uploads/lje/Volume27/01_Iffat_Ara_and_Qazi_Masood_Ahmed.pdf
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    References listed on IDEAS

    as
    1. Mr. John J Matovu & Duanjie Chen & Ritva Reinikka-Soininen, 2001. "A Quest for Revenue and Tax Incidence in Uganda," IMF Working Papers 2001/024, International Monetary Fund.
    2. Muhammad Hussain Malik & Najam Us Saqib, 1989. "Tax Incidence by Income Classes in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 28(1), pages 13-26.
    3. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521265638, October.
    4. Ehtisham Ahmad & Nicholas Stern, 1986. "Tax Reform for Pakistan. Overview and Effective Taxes for 1975-76," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 25(1), pages 43-72.
    5. Browning, Edgar K, 1978. "The Burden of Taxation," Journal of Political Economy, University of Chicago Press, vol. 86(4), pages 649-671, August.
    6. Haroon Jamal* & Sohail Javed**, 2013. "Incidence of general sales tax in Pakistan : Latest estimate," Pakistan Journal of Applied Economics, Applied Economics Research Centre, vol. 23(2), pages 73-95.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • E31 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Price Level; Inflation; Deflation

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