Civil service has been at the top of the reform agenda for many years, surprisingly with very little progress. In the past, as well as recently, some actions have been taken which can be passed off as civil service reform. But the expected performance of the civil service, most appropriately...

This study develops a dynamic general equilibrium model, applied to Pakistani data, in which optimizing agents evade taxes by operating in the underground economy. The cost to firms of evading taxes is that they find themselves subject to credit rationing from banks. Our model simulations show...

Pakistan has consistently performed low on taxation, with revenue collection hovering around 10 percent of GDP. Tax reforms have been attempted but without significant gains in revenue collection. Due to the recalcitrance of tax revenues, the tax authority attempted to enlist voluntary...