Ahmed, Saira; Ahmed, Vagar; Abbas, Ahsan - Partenariat en Politiques Économiques (PEP), … - 2010
This paper provides an ex ante assessment of taxation reforms being considered in Pakistan, in order to widen the tax … currently low tax to GDP ratio in Pakistan. Almost all simulations result in a decrease in investment levels, reduced … consumption, and an increase in poverty. We thus recommend a gradual approach to tax reform that can make the adjustment process …