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Tax Policy Effects on Business Incentives in Pakistan

James Alm and Mir Ahmad Khan
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Mir Ahmad Khan: Federal Board of Revenue, Government of Pakistan

No 1705, Working Papers from Tulane University, Department of Economics

Abstract: The Pakistan system of taxing enterprises has undergone major changes in recent years. Nevertheless, the corporate tax system remains plagued by a number of problems, problems that relate to the neutrality, the yield, and the simplicity of the tax system. This chapter discusses these issues, with a focus on the distorting effects of tax policy on business invest.

Keywords: Corporate income tax; effective tax rate; tax reform. (search for similar items in EconPapers)
JEL-codes: H20 H25 H32 H87 (search for similar items in EconPapers)
Date: 2017-07
New Economics Papers: this item is included in nep-acc and nep-pub
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