Matches in SemOpenAlex for { <https://semopenalex.org/work/W1539748087> ?p ?o ?g. }
Showing items 1 to 85 of
85
with 100 items per page.
- W1539748087 endingPage "437" @default.
- W1539748087 startingPage "433" @default.
- W1539748087 abstract "In the Summer 1973 issue of the Pakistan Development Review, Mr. Mohammad Ghaffar Chaudhry [1] has dealt with two very important issues relating to the intersectoral tax equity and the intrasectoral tax equity within the agricultural sector in Pakistan. Using a simple criterion for vertical tax equity that implies that the tax rate rises with per capita income such that the ratio of revenue to income rises at the same percentage rate as per capita income, Mr. Chaudhry found that the agricultural sector is overtaxed in Pakistan. Mr. Chaudhry further found that the land tax is a regressive levy with respect to the farm size. Both findings, if valid, have important policy implications. In this note we argue that the validity of the findings on intersectoral tax equity depends on the treatment of water rate as tax rather than the price of a service provided by the Government and on the shifting assumptions regard¬ing the indirect taxes on imports and domestic production levied by the Central Government. The relevance of the findings on the intrasectoral tax burden would have been more obvious if the tax liability was related to income from land per capita." @default.
- W1539748087 created "2016-06-24" @default.
- W1539748087 creator A5017210770 @default.
- W1539748087 date "1973-12-01" @default.
- W1539748087 modified "2023-09-26" @default.
- W1539748087 title "The Problem of Agricultural Taxation in West Pakistan and an Alternative Solution: A Comment (Notes & Comments)" @default.
- W1539748087 cites W1479970000 @default.
- W1539748087 cites W1593828777 @default.
- W1539748087 cites W2413770257 @default.
- W1539748087 cites W603993281 @default.
- W1539748087 doi "https://doi.org/10.30541/v12i4pp.433-437" @default.
- W1539748087 hasPublicationYear "1973" @default.
- W1539748087 type Work @default.
- W1539748087 sameAs 1539748087 @default.
- W1539748087 citedByCount "0" @default.
- W1539748087 crossrefType "journal-article" @default.
- W1539748087 hasAuthorship W1539748087A5017210770 @default.
- W1539748087 hasBestOaLocation W15397480871 @default.
- W1539748087 hasConcept C100001284 @default.
- W1539748087 hasConcept C10138342 @default.
- W1539748087 hasConcept C111326686 @default.
- W1539748087 hasConcept C113216237 @default.
- W1539748087 hasConcept C121964417 @default.
- W1539748087 hasConcept C127598652 @default.
- W1539748087 hasConcept C139719470 @default.
- W1539748087 hasConcept C144024400 @default.
- W1539748087 hasConcept C145236788 @default.
- W1539748087 hasConcept C149923435 @default.
- W1539748087 hasConcept C160443848 @default.
- W1539748087 hasConcept C162324750 @default.
- W1539748087 hasConcept C165786947 @default.
- W1539748087 hasConcept C17744445 @default.
- W1539748087 hasConcept C193991484 @default.
- W1539748087 hasConcept C195487862 @default.
- W1539748087 hasConcept C199539241 @default.
- W1539748087 hasConcept C199728807 @default.
- W1539748087 hasConcept C2779755355 @default.
- W1539748087 hasConcept C2908647359 @default.
- W1539748087 hasConcept C51303962 @default.
- W1539748087 hasConcept C551662922 @default.
- W1539748087 hasConcept C74939039 @default.
- W1539748087 hasConceptScore W1539748087C100001284 @default.
- W1539748087 hasConceptScore W1539748087C10138342 @default.
- W1539748087 hasConceptScore W1539748087C111326686 @default.
- W1539748087 hasConceptScore W1539748087C113216237 @default.
- W1539748087 hasConceptScore W1539748087C121964417 @default.
- W1539748087 hasConceptScore W1539748087C127598652 @default.
- W1539748087 hasConceptScore W1539748087C139719470 @default.
- W1539748087 hasConceptScore W1539748087C144024400 @default.
- W1539748087 hasConceptScore W1539748087C145236788 @default.
- W1539748087 hasConceptScore W1539748087C149923435 @default.
- W1539748087 hasConceptScore W1539748087C160443848 @default.
- W1539748087 hasConceptScore W1539748087C162324750 @default.
- W1539748087 hasConceptScore W1539748087C165786947 @default.
- W1539748087 hasConceptScore W1539748087C17744445 @default.
- W1539748087 hasConceptScore W1539748087C193991484 @default.
- W1539748087 hasConceptScore W1539748087C195487862 @default.
- W1539748087 hasConceptScore W1539748087C199539241 @default.
- W1539748087 hasConceptScore W1539748087C199728807 @default.
- W1539748087 hasConceptScore W1539748087C2779755355 @default.
- W1539748087 hasConceptScore W1539748087C2908647359 @default.
- W1539748087 hasConceptScore W1539748087C51303962 @default.
- W1539748087 hasConceptScore W1539748087C551662922 @default.
- W1539748087 hasConceptScore W1539748087C74939039 @default.
- W1539748087 hasIssue "4" @default.
- W1539748087 hasLocation W15397480871 @default.
- W1539748087 hasOpenAccess W1539748087 @default.
- W1539748087 hasPrimaryLocation W15397480871 @default.
- W1539748087 hasRelatedWork W1539748087 @default.
- W1539748087 hasRelatedWork W2043028941 @default.
- W1539748087 hasRelatedWork W2156833489 @default.
- W1539748087 hasRelatedWork W2363627330 @default.
- W1539748087 hasRelatedWork W2794698863 @default.
- W1539748087 hasRelatedWork W2992408615 @default.
- W1539748087 hasRelatedWork W3011171878 @default.
- W1539748087 hasRelatedWork W3041655819 @default.
- W1539748087 hasRelatedWork W574458889 @default.
- W1539748087 hasRelatedWork W189224404 @default.
- W1539748087 hasVolume "12" @default.
- W1539748087 isParatext "false" @default.
- W1539748087 isRetracted "false" @default.
- W1539748087 magId "1539748087" @default.
- W1539748087 workType "article" @default.