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Redistributive Effect of Personal Income Taxation in Pakistan

ARAN - Access to Research at NUI Galway

Show simple item record Ahmed, Vaqar en O'Donoghue, Cathal en 2009-10-27T15:56:55Z en 2009-10-27T15:56:55Z en 2009 en
dc.identifier.citation Ahmed, V., & O'Donoghue, C. (2009) "Redistributive Effect of Personal Income Taxation in Pakistan" (Working Paper No. 0143) Department of Economics, National University of Ireland, Galway. en
dc.identifier.uri en
dc.description.abstract This paper studies the redistribution effect of personal income tax in Pakistan. We decompose the overall tax system in order to evaluate the contribution of rate, allowances, deductions, exemptions and credits. The structure given in Income Tax Ordinance 2001 is applied to gross household incomes in 2002 (low growth year) and 2005 (high growth year). Our findings reveal that the reforms laid down in this Ordinance resulted in a greater redistribution of incomes. The redistributive effect increases as we move from 2002 to 2005 tax assessment. Deductions for salaried tax payers contribute the most towards progressivity. This is different from countries with advanced taxation systems relying mainly on allowances followed by tax rate and exemptions. en
dc.format application/pdf en
dc.language.iso en en
dc.publisher National University of Ireland, Galway en
dc.relation.ispartofseries working papers;0143 en
dc.subject.lcsh Pakistan -- Economic policy en
dc.subject.lcsh Poverty en
dc.subject.lcsh Income tax en
dc.subject.lcsh Income distribution en
dc.title Redistributive Effect of Personal Income Taxation in Pakistan en
dc.type Working Paper en
dc.description.peer-reviewed peer-reviewed en

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