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   <subfield code="z">9781451974058</subfield>
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   <subfield code="a">Khan, Mahmood.</subfield>
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  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">Taxing Agriculture in Pakistan /</subfield>
   <subfield code="c">Mahmood Khan, Mohsin Khan.</subfield>
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   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">1998.</subfield>
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   <subfield code="a">1 online resource (30 pages)</subfield>
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   <subfield code="a">IMF Policy Discussion Papers</subfield>
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   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="a">Pakistan's economic performance has been marred by persistently high fiscal deficits which have resulted largely from the inability to raise sufficient revenues. Agriculture is a dominant sector of the economy, but generates very limited revenue from direct taxes on agricultural producers. The paper first reviews the history of attempts to tax agriculture in Pakistan, the purpose of which is to underscore the difficulty in adopting and implementing a sound agricultural tax policy. It then examines various alternatives with regard to the taxation of agricultural land and incomes. Finally, it presents the outlines of a full-fledged agricultural income tax that could be implemented within the Constitutional framework in the next three to five years.</subfield>
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  <datafield tag="538" ind1=" " ind2=" ">
   <subfield code="a">Mode of access: Internet</subfield>
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   <subfield code="a">Khan, Mohsin.</subfield>
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  <datafield tag="830" ind1=" " ind2="0">
   <subfield code="a">IMF Policy Discussion Papers; Policy Discussion Paper ;</subfield>
   <subfield code="v">No. 1998/003</subfield>
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   <subfield code="z">Full text available on IMF</subfield>
   <subfield code="u">http://elibrary.imf.org/view/journals/003/1998/003/003.1998.issue-003-en.xml</subfield>
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