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Elasticity and Buoyancy of Federal Taxes in Pakistan

Author

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  • SYEDA FIZZA GILLANI

    (Pakistan Institute of Development Economics Islamabad.)

Abstract

Thi~ paper focuses on the revenue-expenditure activities of the federal government and evaluates the performance of the fiscal system on the basis of estimates of revenue productivity. Two methodologies for the estimation of the short-run and long-run elasticity and buoyancy for tax revenue are evaluated. It is found that the Divisia Index method is superior on both theoretical and practical grounds and the results obtained are substantiated by the proportional - adjustment method. The study finds that the built-in elasticity of Pakistan's tax system was greater than unity.

Suggested Citation

  • Syeda Fizza Gillani, 1986. "Elasticity and Buoyancy of Federal Taxes in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 25(2), pages 163-174.
    • Handle: RePEc:pid:journl:v:25:y:1986:i:2:p:163-174
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    File URL: http://www.pide.org.pk/pdf/PDR/1986/Volume2/163-174.pdf
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    Cited by:

    1. Shaikh, Salman, 2012. "Estimating the Federal Direct Tax Buoyancy for Pakistan in Post-1973 Era," MPRA Paper 42498, University Library of Munich, Germany.
    2. Fulgence Dominick Waryoba, 2018. "Import Base and Revenue Improvement Possibilities in Tanzania," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(1), pages 21-28, March.
    3. 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.
    4. Nepal Rastra Bank, 2017. "Elasticity and Buoyancy of Taxation in Nepal: A Revisit of the Empirical Evidence," NRB Economic Review, Nepal Rastra Bank, Economic Research Department, vol. 29(1), pages 19-32, April.
    5. Brima Ibrahim Baimba Kargbo & Adegbemi Festus O. Egwaikhide, 2012. "Tax Elasticity in Sierra Leone: A Time Series Approach," International Journal of Economics and Financial Issues, Econjournals, vol. 2(4), pages 432-447.
    6. repec:gei:journl:v:2:y:2017:i:2:p:165-175 is not listed on IDEAS

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