Pakistan Taxation Enquiry Committee Report

Abdur Rab
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Abdur Rab: Institute of Development Economics

The Pakistan Development Review, 1962, vol. 2, issue 2, 278-290

Abstract: Taxes have a strategic role in tiD c1.evelopment effort of B.n un.derdeveloped country. Th~ reas()YlS are simple. First, there is the need to mobilize resources for the public sector. Second, voiuntary savings are far short of a minimum desirable size of inv0stment programme; there is thus need for increasing saving through taxes. And third, taxes prov:de the safest means of fin'lnce for economic development as concerns the inflationuy effects of dev~lopment spending. Furthermore, they assume added sign.ificance in influencing the extent and direction of private enterprise an.d in affecting the distribution. of income

Date: 1962
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