The role of taxation in Pakistan's revival:
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford
Oxford University Press
[2015]
|
| Schriftenreihe: | Oxford Pakistan paperbacks
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXII, 700 Seiten Diagramme |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV042833731 | ||
| 003 | DE-604 | ||
| 005 | 20160321 | ||
| 007 | t | ||
| 008 | 150915s2015 |||| |||| 00||| eng d | ||
| 020 | |z 9780199401154 |9 9780199401154 | ||
| 020 | |z 0199401152 |9 0199401152 | ||
| 035 | |a (DE-599)BVBBV042833731 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-M382 | ||
| 245 | 1 | 0 | |a The role of taxation in Pakistan's revival |c edited by Jorge Martinez-Vazquez and Musharraf Rasool Cyan |
| 264 | 1 | |a Oxford |b Oxford University Press |c [2015] | |
| 264 | 4 | |c © 2015 | |
| 300 | |a XXII, 700 Seiten |b Diagramme | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Oxford Pakistan paperbacks | |
| 505 | 8 | |a Includes bibliographical references and index | |
| 700 | 1 | |a Martinez-Vazquez, Jorge |d 1948- |0 (DE-588)124675212 |4 edt | |
| 856 | 4 | 2 | |m SWB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028262853&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-028262853 | ||
Datensatz im Suchindex
| _version_ | 1804175088184983552 |
|---|---|
| adam_text | CONTENTS
ABBREVIATIONS AND ACRONYMS IX
LIST OF FIGURES XI
LIST OF TABLES XV
LIST OF BOXES XIX
ACKNOWLEDGEMENTS XXI
1. PAKISTAN S ENDURING AGENDA FOR TAX REFORMS 1
MUSHARRAF R. CYAN AND JORGE MARTINEZ-VAZQUEZ
1. INTRODUCTION 1
1.1 THE MAIN ISSUE 1
1.2 BRIEF OVERVIEW OF GOVERNMENT REVENUES 4
2. STRUCTURAL PERFORMANCE OF TAXES 9
2.1 REVENUE ADEQUACY AND INTERNATIONAL 9
COMPARISONS
2.2 BUOYANCY AND STABILITY OF REVENUES 22
2.3 EQUITY AND FAIRNESS 26
2.4 EFFICIENCY CONSIDERATIONS 28
2.5 SEVERAL CRITICAL TAX ADMINISTRATION ISSUES 30
3. CURRENT TAX STRUCTURE AND MAIN ISSUES 33
3.1 BASIC STRUCTURE OF THE TAX SYSTEM IN AN 33
INTERNATIONAL PERSPECTIVE
3.2 MAIN ISSUES WITH THE CURRENT TAX STRUCTURE 42
4. PLAN OF THE BOOK 50
VI CONTENTS
2. A REVIEW OF MAJOR TAXES 78
WAYNE THIRSK
1. A BRIEF SNAPSHOT OF PAKISTAN S ECONOMY 78
2. INCOME TAXES LEVIED ON INDIVIDUALS AND 80
ASSOCIATIONS OF PERSONS
3. TAX POLICY ISSUES CONCERNING THE TAXATION OF 86
INDIVIDUALS AND AOPS
4. THE INCOME TAX ON COMPANIES 95
5. POLICY ISSUES CONCERNING THE TAXATION 101
OF COMPANIES
6. SALES TAX 105
7. POLICY ISSUES RELATING TO THE SALES TAX 111
8. FEDERAL EXCISE DUTIES 112
9. POLICY ISSUES UNDER THE EXCISE TAX 114
10. WEALTH TAXES IN PAKISTAN 115
11. CUSTOMS REVENUE FROM IMPORTS 116
12. OPTIONS AND DIRECTIONS FOR TAX REFORM 117
IN PAKISTAN
3. TAX POLICY EFFECTS ON BUSINESS INCENTIVES 142
JAMES AIM AND MIR AHMAD KHAN
1. INTRODUCTION 142
2. SOME GENERAL PRINCIPLES AND WORLDWIDE TRENDS 143
FOR TAXING COMPANIES IN A GLOBALIZING WORLD
3. SOME DISTORTING EFFECTS OF PAKISTAN S 153
CORPORATE TAXES
4. EVALUATING THE PAKISTAN SYSTEM OF 176
CORPORATE TAXATION
5. REFORMING THE PAKISTAN ENTERPRISE TAX SYSTEM 198
CONTENTS VII
4. TAX PROVISIONS AND THE GLOBAL ECONOMY 209
GEERTEN M. M. MICHIEKE
1. GENERAL INTRODUCTION 209
2. DOUBLE TAX AGREEMENTS 209
3. EFFECTS OF ECONOMIC GLOBALIZATION 210
4. RESIDENCY 212
5. TREATY DEFINITION 215
6. SOURCING OF INCOME 216
7. PERMANENT ESTABLISHMENT 218
8. SPECIFIC BUSINESS ACTIVITIES 222
9. INTERNATIONAL PROFIT ALLOCATION (TRANSFER PRICING) 231
10. OTHER ISSUES 237
11. TRADE AGREEMENTS 242
5. THE EQUITY DEBATE IN TAX POLICY 255
UMAR WAHID AND SALLY WALLACE
1. INTRODUCTION 255
2. THE CONCEPT OF TAX INCIDENCE 256
3. MODELLING THE INCIDENCE OF TAXES IN PAKISTAN 261
4. INCIDENCE ASSUMPTIONS 275
5. TAX INCIDENCE IN PAKISTAN 287
6. CONCLUSIONS 319
6. TAX GAP: WHERE TO COLLECT MORE TAXES 337
ROBINA ATHER AHMED AND MARK RIDER
1. INTRODUCTION 337
2. TAX GAP ESTIMATION APPROACHES 345
3. PAKISTAN S TAX GAP 358
4. CONCLUSIONS 376
VIII CONTENTS
7. UNDERUTILIZED LAND AND PROPERTY TAXES 387
ROY BAHL, MUSHARRAF R. CYAN, AND SALLY WALLACE
1. REVENUE ASSIGNMENT AND STRUCTURE 388
2. URBAN IMMOVABLE PROPERTY TAX: PUNJAB 392
3. URBAN IMMOVABLE PROPERTY TAX: NWFP 419
4. COMPREHENSIVE STRUCTURAL REFORM: UIPT 431
5. LAND REVENUES: LAND AND PROPERTY TRANSFER TAXES 435
6. AGRICULTURAL INCOME TAX (AIT) 456
7. CONCLUSIONS AND IMPLEMENTATION 475
8. THE POTENTIAL OF PROVINCIAL TAXATION
ROY BAHL, MUSHARRAF R. CYAN, AND SALLY WALLACE
1. MOTOR VEHICLE TAXES
2. TAX ON PROFESSIONS, TRADES, AND CALLINGS
(PROFESSION TAX)
3. SALES TAX ON SERVICES
4. OTHER MINOR TAXES
5. HYDEL PROFITS: NWFP
6. CONCLUSIONS
488
488
503
514
530
535
537
9. PAKISTAN S SHORT AND MEDIUM TERM REFORM OPTIONS 549
JORGE MARTINEZ-VAZQUEZ AND KASPAR RICHTER
1. NATIONAL TAX POLICY REFORM 553
2. GENERAL SALES TAX 585
3. CORPORATE INCOME TAX 613
4. WITHHOLDING TAX 630
5. INDIVIDUAL INCOME TAX 654
6. FEDERAL EXCISE DUTIES 679
7. CUSTOMS DUTIES 684
INDEX 695
|
| any_adam_object | 1 |
| author2 | Martinez-Vazquez, Jorge 1948- |
| author2_role | edt |
| author2_variant | j m v jmv |
| author_GND | (DE-588)124675212 |
| author_facet | Martinez-Vazquez, Jorge 1948- |
| building | Verbundindex |
| bvnumber | BV042833731 |
| contents | Includes bibliographical references and index |
| ctrlnum | (DE-599)BVBBV042833731 |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01178nam a2200301 c 4500</leader><controlfield tag="001">BV042833731</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20160321 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">150915s2015 |||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9780199401154</subfield><subfield code="9">9780199401154</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">0199401152</subfield><subfield code="9">0199401152</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV042833731</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The role of taxation in Pakistan's revival</subfield><subfield code="c">edited by Jorge Martinez-Vazquez and Musharraf Rasool Cyan</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Oxford</subfield><subfield code="b">Oxford University Press</subfield><subfield code="c">[2015]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">© 2015</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXII, 700 Seiten</subfield><subfield code="b">Diagramme</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Oxford Pakistan paperbacks</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Includes bibliographical references and index</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Martinez-Vazquez, Jorge</subfield><subfield code="d">1948-</subfield><subfield code="0">(DE-588)124675212</subfield><subfield code="4">edt</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">SWB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028262853&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-028262853</subfield></datafield></record></collection> |
| id | DE-604.BV042833731 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:10:43Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028262853 |
| open_access_boolean | |
| owner | DE-M382 |
| owner_facet | DE-M382 |
| physical | XXII, 700 Seiten Diagramme |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Oxford University Press |
| record_format | marc |
| series2 | Oxford Pakistan paperbacks |
| spelling | The role of taxation in Pakistan's revival edited by Jorge Martinez-Vazquez and Musharraf Rasool Cyan Oxford Oxford University Press [2015] © 2015 XXII, 700 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Oxford Pakistan paperbacks Includes bibliographical references and index Martinez-Vazquez, Jorge 1948- (DE-588)124675212 edt SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028262853&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The role of taxation in Pakistan's revival Includes bibliographical references and index |
| title | The role of taxation in Pakistan's revival |
| title_auth | The role of taxation in Pakistan's revival |
| title_exact_search | The role of taxation in Pakistan's revival |
| title_full | The role of taxation in Pakistan's revival edited by Jorge Martinez-Vazquez and Musharraf Rasool Cyan |
| title_fullStr | The role of taxation in Pakistan's revival edited by Jorge Martinez-Vazquez and Musharraf Rasool Cyan |
| title_full_unstemmed | The role of taxation in Pakistan's revival edited by Jorge Martinez-Vazquez and Musharraf Rasool Cyan |
| title_short | The role of taxation in Pakistan's revival |
| title_sort | the role of taxation in pakistan s revival |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028262853&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT martinezvazquezjorge theroleoftaxationinpakistansrevival |