Tax Incidence by Income Classes in Pakistan
Muhammad Hussain Malik and
Najam Saqib
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Muhammad Hussain Malik: Pakistan Institute of Development Economics, Islamabad.
The Pakistan Development Review, 1989, vol. 28, issue 1, 13-26
Abstract:
In this study an attempt has been made to estimate the incidence of federal taxes, for the fiscal year 1978-79, on households belonging to different income-brackets. All the major direct and indirect taxes have been studied. The tax system turns out to be slightly progressive for the country as a whole. For urban areas, it is slightly progressive, and for rural areas it is slightly regressive. Indirect taxes, a major source of the federal government tax revenue, are generally slightly regressive.
Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:pid:journl:v:28:y:1989:i:1:p:13-26
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