The persistence of a low tax to GDP ratio has been frequently mentioned as a key reason
underlying an unimpressive development trajectory; successive governments in Pakistan, both elected and militarily appointed, have struggled to gain the fiscal space necessary to drive inclusive and durable economic growth. . Though a number of remedial measures are suggested in the literature, these tend to operate on the assumption that the issue in Pakistan is one of under-taxation, rather than over-taxation. This paper will argue the focus of tax reform in Pakistan has disproportionately fallen on the former, rather than the latter.
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To read the full report, click here: Getting over under taxation
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