Taxing Agriculture in Pakistan /

Pakistan's economic performance has been marred by persistently high fiscal deficits which have resulted largely from the inability to raise sufficient revenues. Agriculture is a dominant sector of the economy, but generates very limited revenue from direct taxes on agricultural producers. The...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Khan, Mahmood
مؤلفون آخرون: Khan, Mohsin
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 1998.
سلاسل:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1998/003
الوصول للمادة أونلاين:Full text available on IMF
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245 1 0 |a Taxing Agriculture in Pakistan /  |c Mahmood Khan, Mohsin Khan. 
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300 |a 1 online resource (30 pages) 
490 1 |a IMF Policy Discussion Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a Pakistan's economic performance has been marred by persistently high fiscal deficits which have resulted largely from the inability to raise sufficient revenues. Agriculture is a dominant sector of the economy, but generates very limited revenue from direct taxes on agricultural producers. The paper first reviews the history of attempts to tax agriculture in Pakistan, the purpose of which is to underscore the difficulty in adopting and implementing a sound agricultural tax policy. It then examines various alternatives with regard to the taxation of agricultural land and incomes. Finally, it presents the outlines of a full-fledged agricultural income tax that could be implemented within the Constitutional framework in the next three to five years. 
538 |a Mode of access: Internet 
700 1 |a Khan, Mohsin. 
830 0 |a IMF Policy Discussion Papers; Policy Discussion Paper ;  |v No. 1998/003 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/003/1998/003/003.1998.issue-003-en.xml  |z IMF e-Library