Cover IMF Policy Discussion Papers
Taxing Agriculture in Pakistan
Author:
Mr. Mahmood Hasan Khan
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Mr. Mohsin S. Khan
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Series:
IMF Policy Discussion Papers
Volume/Issue:
Volume 1998: Issue 003
Language:
English
Publication Date:
01 May 1998
DOI:
https://doi.org/10.5089/9781451974058.003
ISBN:
9781451974058
ISSN:
1564-5193
Pages:
30
Keywords:
PDP; agricultural land; PPP government; land revenue; government taxes landowner; tax authorities; Pakistan; Taxation; Agriculture; land title record; Income and capital gains taxes; Personal income; Income tax systems; Agricultural tax; Land tax; Global
Legal-disclaimer:
This Policy Discussion Paper should not be reported as representing the views of the IMF. The views expressed in this Policy Discussion Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Policy Discussion Papers describe research in progress by the author(s) and are published to elicit comments and to further debate.
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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.
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Cover IMF Policy Discussion Papers
IMF Policy Discussion Papers
ISSN:
1564-5193
Publisher:
International Monetary Fund
Volume 1998: Issue 003