IDEAS home Printed from https://ideas.repec.org/p/ays/ispwps/paper0825.html
   My bibliography  Save this paper

The Challenge of Intergovernmental Fiscal Relations in Pakistan: The Property Tax Division

Author

Abstract

In this paper, we report the current state of provincial revenue raising and analyze the potential for increased revenue mobilization. In the sections below, we document the current situation regarding local revenue capacity and mobilization in Pakistan using case studies of Punjab and North-West Frontier Province. We provide an analysis of the difficulties of decentralization in Pakistan, but also the potential for moving the decentralization efforts forward by providing a closer match between expenditure responsibilities and revenue capacity. The contribution here, we think, is in showing how much revenue potential is to be realized with structural and administrative reforms that are in step with international practice. We illustrate this with the property tax.

Suggested Citation

  • 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.
    • Handle: RePEc:ays:ispwps:paper0825
    as

    Download full text from publisher

    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0825.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Iftikhar Ahmed & Usman Mustafa & Mahmood Khalid, 2007. "National Finance Commission Awards in Pakistan: A Historical Perspective," PIDE-Working Papers 2007:33, Pakistan Institute of Development Economics.
    2. Roy Bahl & Sally Wallace & Musharraf Cyan, 2008. "Pakistan: Provincial Government Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0807, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. World Bank, 2004. "Pakistan - Public Expenditure Management : Strategic Issues and Reform Agenda," World Bank Publications - Reports 14679, The World Bank Group.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bob Searle, 2011. "Decentralization in the Post-Conflict African Environment: Sierra Leone and Southern Sudan," Chapters, in: Jorge Martinez-Vazquez & François Vaillancourt (ed.), Decentralization in Developing Countries, chapter 3, Edward Elgar Publishing.
    2. Imran Hanif & Pilar Gago-de Santos, 2017. "Impact of Fiscal Decentralization on Private Savings in a Developing Country," Journal of South Asian Development, , vol. 12(3), pages 259-285, December.
    3. United Cities and Local Governments, 2011. "Local Government Finance," Books, Edward Elgar Publishing, number 14696.
    4. Ehtisham Ahmad, 2010. "Why is it so Difficult to Implement a GST in Pakistan?," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 15(Special E), pages 139-169, September.
    5. Faiz Ur Rehman & Muhammad Nasir, 2018. "In the Same Boat, but not Equals: The Heterogeneous Effects of Indirect Taxation on Child Health in Punjab-Pakistan," PIDE-Working Papers 2018:158, Pakistan Institute of Development Economics.
    6. Ahmad, Ehtisham, 2010. "Why is it so difficult to implement a GST in Pakistan?," LSE Research Online Documents on Economics 36379, London School of Economics and Political Science, LSE Library.
    7. Adnan Q. Khan & Asim I. Khwaja & Benjamin A. Olken, 2016. "Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 131(1), pages 219-271.
    8. Admad, Ehtisham, 2010. "The political-economy of tax reforms in Pakistan: the ongoing saga of the GST," LSE Research Online Documents on Economics 38361, London School of Economics and Political Science, LSE Library.
    9. Usman Mustafa, 2011. "Fiscal Federalism in Pakistan: The 7th National Finance Commission Awardand Its Implications," PIDE-Working Papers 2011:73, Pakistan Institute of Development Economics.
    10. Qurat ul Ain & Yan Jie & Larisa Ivașcu & Syed Ghulam Meran Shah & Tahir Yousaf, 2023. "Whether rising tide has lifted all the boats? Effect of inter‐governmental transfers on household income inequality in Pakistan," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(1), pages 430-447, January.
    11. Richard M. Bird, 2010. "Central and Subnational VATs in Federal Countries," Chapters, in: Ehtisham Ahmad & Abdulrazak Al Faris (ed.), Fiscal Reforms in the Middle East, chapter 3, Edward Elgar Publishing.
    12. Naeem ur Rehman Khattak & Iftikhar Ahmad & Jangraiz Khan, 2010. "Fiscal Decentralisation in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 419-436.
    13. Rashid Mehmood & Sara Sadiq, 2010. "Impact of Fiscal Decentralisation on Human Development: A Case Study of Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 513-530.
    14. Nadeem Ul Haque & Musleh-ud Din & Lubna Hasan, 2007. "Research at PIDE: Key Messages," PIDE Books, Pakistan Institute of Development Economics, number 2007:2.
    15. World Bank, 2010. "Domestic Terms of Trade in Pakistan : Implications for Agricultural Pricing and Taxation Policies," World Bank Publications - Reports 12448, The World Bank Group.
    16. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    17. James Alm & Jorge Martinez-Vazquez, 2009. "South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0904, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    18. Ahmad, Ehtisham, 2010. "The political-economy of tax reforms in Pakistan: the ongoing saga of the GST," Discussion Papers 95948, University of Bonn, Center for Development Research (ZEF).
    19. Roy Bahl & Musharraf Cyan, 2009. "Local Government Taxation in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0909, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    20. Umir Wahid & Sally Wallace, 2008. "Incidence of Taxes in Pakistan: Primer and Estimates," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0813, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ays:ispwps:paper0825. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Paul Benson (email available below). General contact details of provider: https://edirc.repec.org/data/ispgsus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.