Open AccessTax Incidence by Income Classes in Pakistan
Author(s) -
Muhammad Hussain Malik,
Najam Us Saqib
Publication year - 1989
Publication title -
pakistan development review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.154
H-Index - 26
ISSN - 0030-9729
DOI - 10.30541/v28i1pp.13-26
Subject(s) - economics , tax incidence , tax revenue , revenue , government (linguistics) , indirect tax , incidence (geometry) , government revenue , tax deferral , state income tax , demographic economics , gross income , tax reform , public economics , finance , linguistics , philosophy , physics , optics
In this study an attempt has been made to estimate theincidence of federal taxes, for the fiscal year 1978·79, on householdsbelonging to different incomebrackets. All the major direct and indirecttaxes have been studied. The tax system turns out to be slightlyprogressive for the country as a whole. For urban areas, it is slightlyprogressive, and for rural areas it is slightly regressive. Indirecttaxes, a major source of the federal government tax revenue, aregenerally slightly regressive.