Tax Reform for Pakistan. Overview and Effective Taxes for 1975-76

Ehtisham Ahmad and Nicholas Stern
Additional contact information
Ehtisham Ahmad: Research Centre, University of Warwick

The Pakistan Development Review, 1986, vol. 25, issue 1, 43-72

Abstract: This paper evaluates consequences of taxation policy changes in· terms of effects on government revenue, households and production. It concentrates on derivation and analysis of effective taxes. The revised economy-wide input-output table prepared at the Pakistan Institute of Development Economics has been used to estimate effective taxes and shadow prices. The paper finds that in Pakistan as in other developing countries effective tax rates diverge substantially from nominal tax rates - a fact whose awareness can greatly help the policy-makers in avoiding unintended consequences of government policies.

Date: 1986
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.pide.org.pk/pdf/PDR/1986/Volume1/43-72.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pid:journl:v:25:y:1986:i:1:p:43-72

Access Statistics for this article

More articles in The Pakistan Development Review from Pakistan Institute of Development Economics Contact information at EDIRC.
Bibliographic data for series maintained by Khurram Iqbal ().