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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Библиографические подробности
Главный автор: Refaqat, Saadia
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 2003.
Серии:IMF Working Papers; Working Paper ; No. 2003/216
Online-ссылка:Full text available on IMF