Pakistan: Economy Under Elites – Tax Amnesty Scheme, 2019

Muhammad Ashfaq Ahmed, Ikram Ali Malik and Nasreen Nawaz
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Muhammad Ashfaq Ahmed: Ex-Chairman, Federal Board of Revenue, Islamabad.
Ikram Ali Malik: Federal Board of Intermediate & Secondary Education, Islamabad.

No 2022:9, PIDE-Working Papers from Pakistan Institute of Development Economics

Abstract: The Tax Amnesty Scheme, 2019 (TAS 2019), needs to be read as a sequel to the Tax Amnesty Schemes, 2018 (TAS 2018), and so does this article. This article draws significantly on “Pakistan: Economy Under Elites—Tax Amnesty Schemes, 2018” – in the title, analytical framework, and even the thrust of the argument. Unlike TAS 2018, which was triggered by the impending bulk inflows of offshore bank account information under the Organisation for Economic Cooperation & Development (OECD)—Common Reporting Standard (CRS) framework, the TAS 2019 was prompted by the operationalisation of the Benami Transactions (Prohibition) Act, 2017, via framing of the Benami Transactions (Prohibition) Rules, 2019.

Keywords: Tax Amnesty Scheme; 2019 (search for similar items in EconPapers)
Pages: 21
Date: 2022
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Working Paper: Pakistan: Economy Under Elites— Tax Amnesty Scheme, 2019 (2022)
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