Template-type: ReDIF-Paper 1.0
Author-Name: Umir Wahid
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Author-Name: Sally Wallace
Author-Email:swallace@gsu.edu
Author-Homepage: http://aysps.gsu.edu/WallaceS.html
Author-Workplace-Name:Andrew Young School of Policy Studies, Georgia State University	
Author-Workplace-Homepage:http://aysps.gsu.edu/index.html
Title:Incidence of Taxes in Pakistan: Primer and Estimates
Abstract: Who pays Pakistan’s taxes?  Do they fall inordinately on low-income families, or on labor working in the 
formal sector, or is the tax burden borne disproportionately by the higher income classes, who also own most of the 
capital in the country?  The fairness of the tax system is not only affected by who pays taxes, but by who does not.  
The latter group might include those working in the hard-to-tax informal sector, agriculture, those who benefit from 
legal exemptions, and those who evade taxes.
Keywords: Pakistan, Pakistan taxation, hard-to-tax informal sector
Length: 250 pages
Creation-Date: 2008-12-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0813.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0813