Taxing Agriculture in Pakistan

May 1, 1998

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Format: Chicago

Mahmood Hasan Khan, and Mohsin S. Khan Taxing Agriculture in Pakistan, (USA: International Monetary Fund, 1998) accessed December 22, 2024

Summary

Pakistan’s economic performance has been marred by persistently high fiscal deficits which have resulted largely from the inability to raise sufficient revenues. Agriculture is a dominant sector of the economy, but generates very limited revenue from direct taxes on agricultural producers. The paper first reviews the history of attempts to tax agriculture in Pakistan, the purpose of which is to underscore the difficulty in adopting and implementing a sound agricultural tax policy. It then examines various alternatives with regard to the taxation of agricultural land and incomes. Finally, it presents the outlines of a full-fledged agricultural income tax that could be implemented within the Constitutional framework in the next three to five years.

Subject: Agricultural tax, Income and capital gains taxes, Income tax systems, Land tax, National accounts, Personal income, Taxes

Keywords: Agricultural land, Agricultural tax, Agriculture, Global, Government taxes landowner, Income and capital gains taxes, Income tax systems, Land revenue, Land tax, Land title record, Pakistan, PDP, Personal income, PPP government, Tax authorities, Taxation

Publication Details

Pages:

30
Volume:

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DOI:

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Issue:

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Series:

Policy Discussion Paper No. 1998/003
Stock No:

PPIEA0031998
ISBN:

9781451974058
ISSN:

1564-5193

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