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Agricultural Taxation in Pakistan Revisited

Author

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  • FAIZ MOHAMMAD

    (International Islamic University. Islamabad.)

Abstract

This paper is an attempt to throw further light on the empirical dimensions of the issue of agricultural taxation. 1 It has two objectives: First, using an alternative methodology it attempts to measure the effective tax burden (as opposed to the nominal one) in the agricultural sector (AS) relative to other sectors (NAS): and second, it tries to examine (empirically) the implications of some of the tax proposals made in the literature for various farm groups and, in particular, for tenants. Some of the earlier estimates are either too aggregate or too outdated to be of immediate relevance? Accordingly Sections I and II take the above two points in turn, whereas Section III presents the tentative conclusions of the paper.

Suggested Citation

  • Faiz Mohammad, 1987. "Agricultural Taxation in Pakistan Revisited," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 26(4), pages 419-432.
    • Handle: RePEc:pid:journl:v:26:y:1987:i:4:p:419-432
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    File URL: http://www.pide.org.pk/pdf/PDR/1987/Volume4/419-432.pdf
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    References listed on IDEAS

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    1. Amjad, Rashid, 1984. "The management of Pakistan's economy 1947-82," MPRA Paper 35850, University Library of Munich, Germany.
    2. Faiz Mohammad & Ghulam Badar, 1985. "Structure of Rural Income in Pakistan.Some Preliminary Estimates," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 24(3-4), pages 385-403.
    3. 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.
    4. 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.
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    Cited by:

    1. B. A. Azhar, 1991. "Taxation of Agricultural Income: A Holistic View," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 30(4), pages 1065-1072.
    2. Anjum Nasim, 2012. "Agricultural Income Taxation: Estimation of the Revenue Potential in Punjab," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 51(4), pages 321-337.

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