States

Best, M. C. (2014). The Role of Firms in Workers’ Earnings Responses to Taxes: Evidence From Pakistan.http://personal.lse.ac.uk/BESTM/research/Best – May2014 – The Role of Firms in Workers Earnings Responses to Taxes.pdf This paper explores the role of firms in determining how workers’ taxable earnings respond to taxation using administrative tax data on salaried workers in Pakistan. Data from income tax returns…
Rashid, A., Tirmizi, F. &Abbasi, J. (2013).Personal and Corporate Income Tax in Pakistan.Federal Board of Revenue (FBR) and International Growth Centre (IGC).Individual income tax and corporate income tax together contribute over 95 percent of direct tax revenue in Pakistan. The brief compares major taxes in the years 1989-90 and 2010-11. As a share of GDP, income tax has increased from…
General Sales Tax: sailing ahead but…(2013). Federal Bureau of Revenue & International Growth Centre.http://cdpr.org.pk/wp-content/uploads/2014/10/IGC-Sales-Tax-Collection.pdf The authors shed light on the fastest growing stream of tax revenue in Pakistan. The need for globalization and accompanying trade liberalization policies has resulted in a stop in custom duties. Over the last five years revenues from customs have declined by 7.2 percent per year…
Amin, A., Majeed, A. N., Parveen, S., Kamran, M. A. & Anwar, S. (2014). Factors Affecting Tax Collection in Pakistan: An Empirical Investigation. Journal of Finance and Economics, 2014 2 (5), pp 149-155.http://pubs.sciepub.com/jfe/2/5/3/ The authors aim to empirically demonstrate the extent of the impact of factors influencing tax collection in Pakistan. Tax to GDP ratio, corruption, political instability, trade openness,…
Rasheed, F. (2006). An analysis of Tax Buoyancy Rates in Pakistan.http://mpra.ub.uni-muenchen.de/43402/1/MPRA_paper_43402.pdf The paper presents an analysis of the estimates of tax buoyancy in relation to changes in various independent variables using an econometrics approach. The estimation of the buoyancy rates have been with tax revenue and GDP, money supply, inflation CPI, Gross Investment, Volume of Trade, Tax Evasion and Public…
2014. Tax Reforms in Pakistan- Political Economy Analysis and Proposed Interventions. DFID Pakistan Advocacy for Strengthened Economic Reform Project.At 8.9%(provisional) for 2013-14, Pakistan’s tax-GDP ratio is amongst the lowest in the region as well as in the world.
In total, less than 800,000 taxpayers filed a tax return (or 0.4% of the total population – see Table 2), while nearly…
Relevant Articles: A resource bank has been created by CDPR on overarching themes that its member organizations are working on. It entails collection of research outputs from various organizations, which are either academic or based on policy initiatives undertaken in Pakistan. One of these themes is Taxation. This bibliography is work in progress and we would be grateful to users…
Provides data by the World Bank on key indicators such as MMR, Immunization and Health Expenditure. Link to data: http://datatopics.worldbank.org/hnp/HNPDash.aspx
The UNDP collection of indicators including Human Development Index, Multidimensional Poverty Index, Gender Inequality Index. Link to data: http://hdr.undp.org/en/data/map
The primary World Bank collection of development indicators, compiled from officially-recognized international sources. It presents the most current and accurate global development data available, and includes national, regional and global estimates. Link to data: http://data.worldbank.org/data-catalog/world-development-indicators