Social Incidence of the General Sales Tax in Pakistan
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Summary:
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.
Series:
Working Paper No. 2003/216
Subject:
Commodities Consumption Electricity Household consumption Income National accounts Taxes Value-added tax
English
Publication Date:
November 1, 2003
ISBN/ISSN:
9781451875102/1018-5941
Stock No:
WPIEA2162003
Pages:
28
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