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Demand Analysis And Tax Reform In Pakistan
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Book Synopsis Demand Analysis and Tax Reform in Pakistan by : Angus Deaton
Download or read book Demand Analysis and Tax Reform in Pakistan written by Angus Deaton and published by . This book was released on 1992 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pakistan, like many LDCs, derives most of government revenue from indirect taxation. However, the system of taxes and subsidies has grown up piecemeal over the years. Previous exercises in price reform for Pakistan have been forced to make very restrictive assumptions about consumer preferences, and have typically used demand systems that prejudge what are the desirable directions of price reform. In this paper, the methodology of Deaton (1988, 1991) is extended and applied to the 1984-85 Household Income and Expenditure Survey. A theory of quality variation based on separable preferences is developed, and the implications for welfare and empirical analysis laid out. The prices of oils and fats and of sugar do not vary very much in the survey data, and the symmetry and homogeneity restrictions from the theory play an important part in obtaining sharp estimates of own and cross-price elasticities. The parameter estimates suggest that there are significant cross-price elasticities between the high-calorie foods and the presence of these substitution patterns means that the effects of potential price reforms are quite different from those that would be estimated using the traditional assumptions. Based on demand patterns alone, it would be desirable to raise government revenue by raising the consumer price of rice. However, in Pakistan it is not generally possible to decouple the producer and consumer prices of rice.
Book Synopsis Demand Analysis for Tax Reform in Pakistan by : Angus Deaton
Download or read book Demand Analysis for Tax Reform in Pakistan written by Angus Deaton and published by . This book was released on 1991 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Theory and Practice of Tax Reform in Developing Countries by : Ehtisham Ahmad
Download or read book The Theory and Practice of Tax Reform in Developing Countries written by Ehtisham Ahmad and published by Cambridge University Press. This book was released on 1991-07-26 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on tax reform from basic economic principles with emphasis to guidelines for a practical tax reform for Pakistan.
Book Synopsis The Distributional Consequences of a Tax Reform on a VAT for Pakistan by : Ehtisham Ahmad
Download or read book The Distributional Consequences of a Tax Reform on a VAT for Pakistan written by Ehtisham Ahmad and published by World Bank Publications. This book was released on 1989 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policy tools, especially tax instruments, can be designed to increase revenues and at the same time protect the poor. The authors' method of estimating the consequences of tax reform shows, for example, that a value-added tax would make Pakistan's tax system more buoyant and reduce the production distortions inherent in Pakistan's current tax system - and not at the expense of the poor.
Book Synopsis The Analysis of Tax Reform for Developing Countries by : Ehtisham Ahmad
Download or read book The Analysis of Tax Reform for Developing Countries written by Ehtisham Ahmad and published by . This book was released on 1986 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation Reforms written by Saira Ahmed and published by . This book was released on 2018 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides an ex ante assessment of taxation reforms being considered in Pakistan, in order to widen the tax base and rationalise the rate structure of different taxes. Amongst the main proposals, those focusing on sales tax and agricultural direct taxes seem relatively more attractive. The former has the highest share in indirect taxes and is also easier to collect, while the latter is intended to bring the presently exempted agricultural incomes into the tax net. As a first step, we study the general equilibrium effects of existing taxes by removing them from the system one at a time. In the second step we study the micro-macro impacts of four policy experiments: a) increasing sales tax rate by 33 percent; b) applying a 10 percent sales tax on presently zero-rated goods; c) increasing sales tax rate by 33 percent and bringing the services sectors in the sales tax net; and d) increasing sales tax rate by 33 percent, bringing the services sectors in the sales tax net, and imposing a 5 percent flat tax on agricultural incomes. In the third step we calculate the lost revenue due to evasion and avoidance. Results from experiments indicate the tough choices for policy makers in trying to improve the currently low tax to GDP ratio in Pakistan. Almost all simulations result in a decrease in investment levels, reduced consumption, and an increase in poverty. We thus recommend a gradual approach to tax reform that can make the adjustment process less painful.
Book Synopsis The Analysis of Tax Reform for Developing Countries by : S. Ehtisham Ahmad
Download or read book The Analysis of Tax Reform for Developing Countries written by S. Ehtisham Ahmad and published by . This book was released on 1986 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Pakistan - Tax Policy Report by : Weltbank
Download or read book Pakistan - Tax Policy Report written by Weltbank and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP) ratio by around 3.5 percentage points over the next five years. In order to ensure a healthy long-run economic development, Pakistan needs to embrace substantial changes in tax policy aimed at increasing the buoyancy of the tax system, broadening the tax bases, reducing distortions and phasing out exemptions. Such tax reforms are also required to deal with the risks stemming from sustained large budget deficits. Failing to act sooner rather than later, only makes the problem more difficult to address without considerable instability, raises the probability of fiscal and financial disarray at some point in the future, and runs the risks of further constraining policy flexibility in future. This report highlights design ingredients for a comprehensive reform of tax policy in Pakistan. In the final analysis, the success of tax reform will depend less on the mechanism of taxation and more on the politics of taxation. Beyond adequate administrative resources and an implementation strategy, this will require a clear political recognition of the importance of the task and the willingness to persist with tax reform over the long haul.
Book Synopsis The Role of Taxation in Pakistan's Revival by : Jorge Martinez-Vazquez
Download or read book The Role of Taxation in Pakistan's Revival written by Jorge Martinez-Vazquez and published by Oxford University Press, USA. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax system of Pakistan continues to under-perform, in particular, in its ability to raise adequate revenues. The bases of the most important taxes, such as Personal and Corporate Income Tax and the General Sales Tax (GST), continue to be narrow and the level of tax evasion remains high. Moreover, in recent years, the Tax-to-GDP (Gross Domestic Product) ratio has seen a substantial decline. On the other hand, most of the macroeconomic fiscal adjustment in recent years has been on the expenditure side of the budget. The country's need for spending on social services such as education, health, and capital infrastructure are likely to increase in the near future as governments pursue a strategy of sustained economic growth. Most political manifestoes brought forward by political parties spell out major expenditure programmes while expressing a desire to increase tax collection. To reach the desired taxation level in Pakistan, an in-depth policy reforms programme needs to be formulated by policymakers. This will require a detailed analysis of tax structures and tax administration. An attempt has been made in this book to provide the necessary analysis.
Author :Angus Deaton Publisher :Montréal : Université de Montréal, Dép. de sciences économiques ISBN 13 :9782893822976 Total Pages :25 pages Book Rating :4.8/5 (229 download)
Book Synopsis Parametric and Non-parametric Approaches to Price and Tax Reform by : Angus Deaton
Download or read book Parametric and Non-parametric Approaches to Price and Tax Reform written by Angus Deaton and published by Montréal : Université de Montréal, Dép. de sciences économiques. This book was released on 1996 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the analysis of tax reform, when equity is traded off against efficiency, the measurement of the latter requires us to know how tax- induced price changes affect quantities supplied and demanded. In this paper, we present various econometric procedures for estimating how taxes affect demand. We examine advantages and disadvantages of parametric methods of tax reform analysis and suggest that the nonparametric àverage derivate estimator' is a useful alternative. We apply both parametric and nonparametric methods to analyze possible price reform for foods in rural Pakistan, and discuss the issues that remain to be dealt with in empirical welfare analyses
Book Synopsis Demand Response and the Reform of Indirect Taxes in Pakistan by : Ehtisham Ahmad
Download or read book Demand Response and the Reform of Indirect Taxes in Pakistan written by Ehtisham Ahmad and published by . This book was released on 1984 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Morale What Drives People and Businesses to Pay Tax? by : OECD
Download or read book Tax Morale What Drives People and Businesses to Pay Tax? written by OECD and published by OECD Publishing. This book was released on 2019-09-11 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
Book Synopsis The Theory of Taxation for Developing Countries by : David M. G. Newbery
Download or read book The Theory of Taxation for Developing Countries written by David M. G. Newbery and published by Oxford University Press, USA. This book was released on 1987 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.
Book Synopsis The Analysis of Household Surveys by : Angus Deaton
Download or read book The Analysis of Household Surveys written by Angus Deaton and published by World Bank Publications. This book was released on 1997 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using data from several countries, including Cote d'Ivoire, India, Pakistan, Taiwan, and Thailand, this book analyzes household survey data from developing countries and illustrates how such data can be used to cast light on a range of short-term and long-term policy issues.
Book Synopsis The Demand for Medical Care by : Masako Ii
Download or read book The Demand for Medical Care written by Masako Ii and published by World Bank Publications. This book was released on 1996-01-01 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: World Bank Technical Paper No. 293. Presents a conceptual framework for understanding the impact of health sector reforms in Central and Eastern Europe. The book analyzes the various factors involved in the reforms and presents strategies adopted by many countries of the region during the early phases of the transition era.
Book Synopsis Analyzing the Distributional Impact of Reforms, 2 by : Aline Coudouel
Download or read book Analyzing the Distributional Impact of Reforms, 2 written by Aline Coudouel and published by World Bank Publications. This book was released on 2005 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The analysis of the distributional impact of policy reforms on the well-being or welfare of different stakeholder groups, particularly on th e poor and vulnerable, has an important role in the elaboration and implementation of poverty reduction strategies in developing countries. In recent years this type of work has been labeled as Poverty and Social Impact Analysis (PSIA) and is increasingly implemented to promote evidence-based policy choices and foster debate on policy reform options. While information is available on the general approach, techniques, and tools for distributional analysis, each sector displays a series of specific characteristics. These have implications for the analysis of distributional impacts, including the types of impacts and transmission channels that warrant particular attention, the tools and techniques most appropriate, the data source typically utilized, and the range of political economy factors most likely to affect the reform process. This volume provides an overview of the specific issues arising in the analysis of the distributional impacts of policy and institutional reforms in selected sectors. Each chapter offers guidance on the selection of tools and techniques most adapted to the reforms under scrutiny, and offers examples of applications of these approaches. This is a companion to the first volume, which offers guidance on trade, monetary and exchange rate policy, utility provision, agricultural markets, land policy, and education."
Book Synopsis Efficiency and Equity of a Marginal Tax Reform by : Alessandro Nicita
Download or read book Efficiency and Equity of a Marginal Tax Reform written by Alessandro Nicita and published by World Bank Publications. This book was released on 2004 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:
