Intersectoral Tax Burdens in Pakistan.A Critical Review of Existing Evidence and Some New Estimates

Shahnaz Kazi
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Shahnaz Kazi: Pakistan Institute of Development Economics,Islamabad.

The Pakistan Development Review, 1984, vol. 23, issue 4, 553-572

Abstract: The study has two objectives: to evaluate existing empirical work on the subject of sectoral tax burdens, and to present alternative estimates of relative tax capacity and tax burden for the farm and non-farm sectors during the Seventies. The results indicate that whereas the agricultural sector as a whole was overtaxed compared to the non-ilgriculture sector, the higher income groups in the farm sector were substantially undertaxed as compared to their urban counterparts. This fact reflects the extreme regressiveness of the agrarian tax structure in the absence of an effective direct tax on agricultural income.

Date: 1984
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