We examine the potential for further reform of sales tax and tariffs on final goods and on intermediate inputs in Pakistan. Analysis is conducted at two levels. First, optimal taxes are computed under the assumption that tax revenue is exogenous and pays for a public good, and these are compared...

Power sector subsidies constituted 83 percent of the federal government’s total subsidies of PRs 558 billion in 2012; the tariff differential subsidy (TDS) amounted to PRs 457 billion. TDS is provided to distribution companies (DISCOs) to cover the difference between the NEPRA-approved tariff...

This paper attempts to quantify the potential income tax revenue from crop farming and land rental in Punjab, the province which accounts for over 65 percent of the production of most major crops in Pakistan. Our estimates suggest that in the tax year 2010, the tax revenue potential from crop...

This paper attempts to quantify the potential income tax revenue from crop farming and land rental in Punjab, the province which accounts for over 65 percent of the production of most major crops in Pakistan. Our estimates suggest that in the tax year 2010, the tax revenue potential from crop...

The developed countries contain about one-third of the world population and they produce more than 80 percent of Gross World Product (GWP). The remaining two-thirds of the population of our Globe who lives in Asia. Latin America and most of Africa produces less than 20 percent of the GWP. A...