Social Incidence of the General Sales Tax in Pakistan

Author/Editor:

Saadia Refaqat

Publication Date:

November 1, 2003

Electronic Access:

Free Download. Use the free Adobe Acrobat Reader to view this PDF file

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

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

Please address any questions about this title to publications@imf.org