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The Responsiveness of Tax Yield to Increases in National Income

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  • MOHAMMAD ZUBAIR KHAN

    (at PIDE.)

Abstract

Taxes are the most important element responsive to government policy and in effect the major instrument for mobilising the increments in national income for investment or expenditure by the state. However, there are severe administrative and political limitations to the extent to which additional taxation measures, such as the expansion of the base, increasing the rates, or imposing new taxes, can be resorted to for increasing the flow of tax receipts. Hence, to meet the ever expanding expenditure requirements of the public sector, the tax structure must rely on its built-in flexibility. The structure of taxation should be such that an increasing portion of the increments in national income gets automatically channeled into the public exchequer without basic budgetary alterations.

Suggested Citation

  • Mohammad Zubair Khan, 1973. "The Responsiveness of Tax Yield to Increases in National Income," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 12(4), pages 416-432.
    • Handle: RePEc:pid:journl:v:12:y:1973:i:4:p:416-432
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    File URL: http://www.pide.org.pk/pdf/PDR/1973/Volume4/416-432.pdf
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    Cited by:

    1. Faiz Bilquees, 2004. "Elasticity and Buoyancy of the Tax System in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 43(1), pages 73-93.
    2. Imtiaz Arif, Lubna Khan, Faheem Hussain, 2017. "Impact of Semi-Autonomous Revenue Authority on Tax Revenue and Buoyancy: Evidence from Pakistan," Journal of Finance and Economics Research, Geist Science, Iqra University, Faculty of Business Administration, vol. 2(2), pages 164-174, October.
    3. repec:gei:journl:v:2:y:2017:i:2:p:165-175 is not listed on IDEAS

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