Pakistan: Comprehensive Individual Tax Reform: Round 2

Sally Wallace and Harini Kannan

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: The fundamental proposal for comprehensive individual income tax reform in Pakistan is to provide an integrated income tax structure that pertains to income of all individuals (including non-incorporated businesses) and which otherwise dramatically simplifies the taxation of individual income in Pakistan. An integrated individual income tax would treat individuals (salaried employees, self-employed businesses, and other non-corporate entities) in a similar way by applying a given tax rate structure to taxable income.

Keywords: Pakistan; Pakistan taxation; individual income tax; income tax (search for similar items in EconPapers)
Pages: 24 pages
Date: 2008-12-01
New Economics Papers: this item is included in nep-acc, nep-cwa, nep-dev and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0812

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