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Intersectoral Tax Burdens in Pakistan.A Critical Review of Existing Evidence and Some New Estimates

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  • SHAHNAZ KAZI

    (Pakistan Institute of Development Economics,Islamabad.)

Abstract

The study has two objectives: to evaluate existing empirical work on the subject of sectoral tax burdens, and to present alternative estimates of relative tax capacity and tax burden for the farm and non-farm sectors during the Seventies. The results indicate that whereas the agricultural sector as a whole was overtaxed compared to the non-ilgriculture sector, the higher income groups in the farm sector were substantially undertaxed as compared to their urban counterparts. This fact reflects the extreme regressiveness of the agrarian tax structure in the absence of an effective direct tax on agricultural income.

Suggested Citation

  • Shahnaz Kazi, 1984. "Intersectoral Tax Burdens in Pakistan.A Critical Review of Existing Evidence and Some New Estimates," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 23(4), pages 553-572.
    • Handle: RePEc:pid:journl:v:23:y:1984:i:4:p:553-572
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    File URL: http://www.pide.org.pk/pdf/PDR/1984/Volume4/553-572.pdf
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    References listed on IDEAS

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    1. Javed Hamid, 1970. "Suggested Approach to Agricultural Taxation Policy in West Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 10(4), pages 422-447.
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    Cited by:

    1. Saadia Refaqat, 2005. "Redistributive Impact of GST Tax Reform: Pakistan, 1990-2001," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 44(4), pages 841-862.
    2. Faiz Mohammad, 1987. "Agricultural Taxation in Pakistan Revisited," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 26(4), pages 419-432.
    3. Anwar Shah & John Whalley, 1990. "An Alternative View of Tax Incidence Analysis for Developing Countries," NBER Working Papers 3375, National Bureau of Economic Research, Inc.
    4. 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.

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