Social Incidence of the General Sales Tax in Pakistan /
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 heavi...
| Auteur principal: | |
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| Format: | Revue |
| Langue: | English |
| Publié: |
Washington, D.C. :
International Monetary Fund,
2003.
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| Collection: | IMF Working Papers; Working Paper ;
No. 2003/216 |
| Accès en ligne: | Full text available on IMF |
| Résumé: | 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. |
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| Description: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| Description matérielle: | 1 online resource (28 pages) |
| Format: | Mode of access: Internet |
| ISSN: | 1018-5941 |
| Accès: | Electronic access restricted to authorized BRAC University faculty, staff and students |