Social Incidence of the General Sales Tax in Pakistan /

This paper analyses the social incidence of the general sales tax (GST) in Pakistan. The main finding of the study is that contrary to widespread perception, the social incidence of the GST in Pakistan is slightly progressive. The main reason for this counterintuitive result is that most items heavi...

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Détails bibliographiques
Auteur principal: Refaqat, Saadia
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2003.
Collection:IMF Working Papers; Working Paper ; No. 2003/216
Accès en ligne:Full text available on IMF