학술논문
A Comparison of Fiscal Effort by Provincial Governments in Pakistan [with Comments]
Document Type
research-article
Author
Source
The Pakistan Development Review, 2010 Dec 01. 49(4), 545-562.
Subject
Language
English
ISSN
00309729
Abstract
This paper uses the representative tax system approach to develop indices for fiscal effort, and also develops cost recovery indices of provincial governments in Pakistan which enable us to make inter-provincial comparisons of fiscal effort. The results indicate substantial variation in the level of fiscal effort among the provinces. Based on utilisation of variable taxable capacity, the paper suggests the appropriate resource mobilisation strategy for each province and for the country as a whole.