Social Incidence of the General Sales Tax in Pakistan

Saadia Refaqat

No 2003/216, IMF Working Papers from International Monetary Fund

Abstract: This paper analyses the social incidence of the general sales tax (GST) in Pakistan. The main finding of the study is that contrary to widespread perception, the social incidence of the GST in Pakistan is slightly progressive. The main reason for this counterintuitive result is that most items heavily consumed by the poor are exempt from GST in Pakistan.

Keywords: WP; value; incidence analysis; household income; lifeline consumer; Taxation; social incidence; general sales tax; Pakistan; GST incidence; consumption household; Value-added tax; Income; Consumption; Electricity; Household consumption (search for similar items in EconPapers)
Pages: 28
Date: 2003-11-01
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:imf:imfwpa:2003/216

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