Template-type: ReDIF-Paper 1.0
Author-Name: Roy Bahl
Author-Email: rbahl@gsu.edu 
Author-Homepage: http://aysps.gsu.edu/BahlR.html
Author-Workplace-Name: Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage: http://aysps.gsu.edu/index.html
Author-Name: Musharraf Cyan
Author-Email: cyan@gsu.edu
Author-Homepage: http://aysps.gsu.edu/isp/2893.html
Author-Workplace-Name: International Studies Program. Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage: https://icepp.gsu.edu/
Title: Local Government Taxation in Pakistan
Abstract:The purpose of this paper is to evaluate the current practice of local government taxation in Pakistan and to point the way toward structural reforms that are both more rational and more in step with Pakistan’s vision for its fiscal decentralization. The analysis here is restricted to sub provincial governments, i.e., districts, TMA’s and union councils but with a decided emphasis on the former two.  We do this by examining the current practice, and by drawing on international comparisons and “best practices” as laid out in the theory of fiscal federalism.
Keywords: Local Government Taxation, Pakistan, Fiscal Decentralization
Length: 89 pages
Creation-Date: 2009-08-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0909.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0909