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A Comparison of Fiscal Effort by Provincial Governments in Pakistan

Author

Listed:
  • Ijaz Hussain

    (School of Social Sciences, Beaconhouse National University, Lahore)

  • Sumbal Rana

    (School of Social Sciences, Beaconhouse National University, Lahore)

Abstract

This paper uses the representative tax system approach to develop indices for fiscal effort, and also develops cost recovery indices of provincial governments in Pakistan which enable us to make inter-provincial comparisons of fiscal effort. The results indicate substantial variation in the level of fiscal effort among the provinces. Based on utilisation of variable taxable capacity, the paper suggests the appropriate resource mobilisation strategy for each province and for the country as a whole.

Suggested Citation

  • Ijaz Hussain & Sumbal Rana, 2010. "A Comparison of Fiscal Effort by Provincial Governments in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 545-562.
    • Handle: RePEc:pid:journl:v:49:y:2010:i:4:p:545-562
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    File URL: http://www.pide.org.pk/pdf/PDR/2010/Volume4/545-562.pdf
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    References listed on IDEAS

    as
    1. Roy Bahl & Sally Wallace & Musharraf Cyan, 2008. "The Challenge of Intergovernmental Fiscal Relations in Pakistan: The Property Tax Division," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0825, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Ms. Janet Gale Stotsky & Ms. Asegedech WoldeMariam, 1997. "Tax Effort in Sub-Saharan Africa," IMF Working Papers 1997/107, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Jaime Alfredo Bonet & Fabio Rueda, 2012. "Esfuerzo fiscal en los estados mexicanos," IDB Publications (Working Papers) 64598, Inter-American Development Bank.
    2. Jaime Bonet Moron & Fabio Rueda Devivero, 2013. "Esfuerzo fiscal municipal en Guatemala," Revista Economía y Región, Universidad Tecnológica de Bolívar, vol. 7(2), pages 5-41, December.
    3. repec:idb:brikps:79878 is not listed on IDEAS

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    More about this item

    Keywords

    Representative Tax System Approach; Relative Fiscal Effort; Potential Tax Revenue;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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