The Structure of Revenue from Indirect Taxes in Pakistan

Stephen Lewis, Jr. and Sarfraz Qureshi
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Stephen Lewis, Jr.: Pakistan Institute of Development Economics, Karachi
Sarfraz Qureshi: Harvar4 University

The Pakistan Development Review, 1964, vol. 4, issue 3, 491-526

Abstract: Despite the fact that Central Government indirect taxes make up approximately three-fourths of the combined revenue of the Central and Provincial Governments in Pakistan, virtually no detailed studies of these taxes and their rate structure, revenue structure, effect on prices, and effect on resource allocation, have been undertaken as yet. This paper summarizes some of the preliminary findings of one part of the studies on taxation now underway at the Pakistan Institute of Development Economics. A companion piece on the rate structure of these taxes appears in this issue of the Review. Further analysis is necessary, however, both in combining the results of these two studies and· in bringing to bear other evidence such as price behaviour, underlying commodity flows, and the impact of the various licensing systems in operation in Pakistan, before any firm conclusions about the impact of indirect taxes, ~eir elasticity, and their incidence, can be formed.

Date: 1964
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