An analysis of Tax Buoyancy Rates in Pakistan

Farooq Rasheed ()

MPRA Paper from University Library of Munich, Germany

Abstract: By using econometric techniques for estimating tax elasticities, this paper finds significant but low tax buoyancy rates for GDP, M0 and volume of trade. Surprisingly, the theoretically important factor of tax evasion (SFTR) was found to be ineffective. This indicates that SFTR is not an adequate measure of tax evasion. There is no significant association between tax revenue growth and investment, credit, public debt and inflation. This illustrates the weakness of the tax regime in Pakistan.

Keywords: TAX; BUOYANCY (search for similar items in EconPapers)
JEL-codes: E62 (search for similar items in EconPapers)
Date: 2006-04-30, Revised 2006-07-01
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Published in Market Forces 3.2(2006): pp. 3-12

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/43388/1/MPRA_paper_43388.pdf original version (application/pdf)
https://mpra.ub.uni-muenchen.de/43402/1/MPRA_paper_43402.pdf revised version (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:pra:mprapa:43388

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().