REVENUE ESTIMATES FROM LAND TAXATION IN PAKISTAN

Anjum Nasim*

Pakistan Journal of Applied Economics, 1994, vol. 10, 77-97

Abstract: Agricultural incomes are exempt from income tax under the present income tax law in Pakistan. Exemption to agricultural incomes from income tax was first provided in 1886. TIlls position remained unchanged till the time of independence in 1947. In the post independence period the exemption from income tax was retained. Farm incomes, however, were subjected to other forms of taxation, both direct and indirect [see e.g., QureShi (1987); Hamid, Nabi and Nasim (1990), (1991); Dorosh and Valdes (1990); Chaudhry (1991); and Nasim and Akhlaque (1992)]. Hoff (1991); and Skinner (1991a), (1991b); discuss some of the economic, political and administrative considerations for not extending the standard income tax to the agricultural sector. A uniform application of the income tax, in Pakistan, is also constrained by the nature of Pakistan's Constitutional structure. Under the constitution, taxation of agricultural incomes is the jurisdiction of the provincial governments, while taxation of incomes and profits from non-agricultural sources is the sole responsibility of the federal government. The provincial governments have not taken the initiative in imposing an agricultural income tax.

Date: 1994
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://aerc.edu.pk/wp-content/uploads/2017/02/4th-Paper-Page-77-97c-1.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:pje:journl:article1994vi

Access Statistics for this article

More articles in Pakistan Journal of Applied Economics from Applied Economics Research Centre Contact information at EDIRC.
Bibliographic data for series maintained by Samina Khalil ( this e-mail address is bad, please contact ).