Social Incidence of the General Sales Tax in Pakistan, Issues 2003-2216

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International Monetary Fund, 2003 - Sales tax - 27 pages
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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Contents

Introduction
4
Results
10
GST Projection for 20012002
16
Copyright

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