01388cas a2200241 a 4500 AALejournalIMF008530 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451875102 1018-5941 BD-DhAAL BD-DhAAL Refaqat, Saadia. Social Incidence of the General Sales Tax in Pakistan / Saadia Refaqat. Washington, D.C. : International Monetary Fund, 2003. 1 online resource (28 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2003/216 Full text available on IMF http://elibrary.imf.org/view/journals/001/2003/216/001.2003.issue-216-en.xml IMF e-Library