Cover IMF Working Papers
Social Incidence of the General Sales Tax in Pakistan
Author:
Miss Saadia Refaqat
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Series:
IMF Working Papers
Volume/Issue:
Volume 2003: Issue 216
Language:
English
Publication Date:
01 Nov 2003
DOI:
https://doi.org/10.5089/9781451875102.001
ISBN:
9781451875102
ISSN:
1018-5941
Pages:
28
Keywords:
WP; value; incidence analysis; household income; lifeline consumer; Taxation; social incidence; general sales tax; Pakistan; GST incidence; consumption household; Value-added tax; Income; Consumption; Electricity; Household consumption
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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 heavily consumed by the poor are exempt from GST in Pakistan.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund
Volume 2003: Issue 216