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The Relation of Indirect Tax Changes to Price Changes in Pakistan
This study examines the effects of indirect taxes on prices in Pakistan. It is not a thorough study of the incidence of indirect taxes. It is an attempt to determine the relationship between changes in indirect tax rates and price changes. There have been several changes in the rates of sales and ex...
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Published in: | Pakistan development review 1965-04, Vol.5 (1), p.54-63 |
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Language: | English |
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container_end_page | 63 |
container_issue | 1 |
container_start_page | 54 |
container_title | Pakistan development review |
container_volume | 5 |
creator | Radhu, Ghulam Mohammad |
description | This study examines the effects of indirect taxes on prices in
Pakistan. It is not a thorough study of the incidence of indirect taxes.
It is an attempt to determine the relationship between changes in
indirect tax rates and price changes. There have been several changes in
the rates of sales and excise taxes in Pakistan in the past few years.
The standard rate of sales tax was increased from 10 per cent to 12.5
per cent in 1960, and to 15 per cent in 1963. The rates of excises have
been modified from time to time. It should be of great practical
interest to see whether these taxes have been shifted to consumers or
borne by producers and sellers. Since one study of the effect of import
duties on domestic prices of imports has been done recently in the
Pakistan Institute of Development Economics |4], and further study of
that aspect of the matter is going on, this study covers only sales and
excise taxes. |
doi_str_mv | 10.30541/v5i1pp.54-63 |
format | article |
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Pakistan. It is not a thorough study of the incidence of indirect taxes.
It is an attempt to determine the relationship between changes in
indirect tax rates and price changes. There have been several changes in
the rates of sales and excise taxes in Pakistan in the past few years.
The standard rate of sales tax was increased from 10 per cent to 12.5
per cent in 1960, and to 15 per cent in 1963. The rates of excises have
been modified from time to time. It should be of great practical
interest to see whether these taxes have been shifted to consumers or
borne by producers and sellers. Since one study of the effect of import
duties on domestic prices of imports has been done recently in the
Pakistan Institute of Development Economics |4], and further study of
that aspect of the matter is going on, this study covers only sales and
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Pakistan. It is not a thorough study of the incidence of indirect taxes.
It is an attempt to determine the relationship between changes in
indirect tax rates and price changes. There have been several changes in
the rates of sales and excise taxes in Pakistan in the past few years.
The standard rate of sales tax was increased from 10 per cent to 12.5
per cent in 1960, and to 15 per cent in 1963. The rates of excises have
been modified from time to time. It should be of great practical
interest to see whether these taxes have been shifted to consumers or
borne by producers and sellers. Since one study of the effect of import
duties on domestic prices of imports has been done recently in the
Pakistan Institute of Development Economics |4], and further study of
that aspect of the matter is going on, this study covers only sales and
excise taxes.</description><subject>Commodities</subject><subject>Cotton</subject><subject>Excise taxes</subject><subject>Imports</subject><subject>Indirect taxes</subject><subject>Price changes</subject><subject>Sales taxes</subject><subject>Supply</subject><subject>Tariffs</subject><subject>Taxes</subject><issn>0030-9729</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1965</creationdate><recordtype>article</recordtype><recordid>eNo9j8tKAzEYRrNQsFaXLoW8QOqf62SWZfBSKFhk9iHJJDa1zgzJIPr2ilO6-uDjcOAgdEdhxUEK-vAlEx3HlRRE8Qu0AOBA6orVV-i6lAOAEhWFBVq3-4DfwtFOaejxEPGm71IOfsKt_cbN3vbvoeBpwLucfDgfqcc7-5HKZPsbdBntsYTb0y5R-_TYNi9k-_q8adZb4hUwwi3XFmQtuyhpF4GCA7Aqai2F74R0XIELUilNhVOBasU0i067LmoP1PElIrPW56GUHKIZc_q0-cdQMP_JZk42UhjF__j7mT-UachnWFAmK60Z_wX9hVS3</recordid><startdate>19650401</startdate><enddate>19650401</enddate><creator>Radhu, Ghulam Mohammad</creator><general>Pakistan Institute of Development Economics</general><scope>AAYXX</scope><scope>CITATION</scope></search><sort><creationdate>19650401</creationdate><title>The Relation of Indirect Tax Changes to Price Changes in Pakistan</title><author>Radhu, Ghulam Mohammad</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c602-3a38a0595df51df010b00a6f8854cd45b360be566814b6e186282fb8bdf8c01b3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1965</creationdate><topic>Commodities</topic><topic>Cotton</topic><topic>Excise taxes</topic><topic>Imports</topic><topic>Indirect taxes</topic><topic>Price changes</topic><topic>Sales taxes</topic><topic>Supply</topic><topic>Tariffs</topic><topic>Taxes</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Radhu, Ghulam Mohammad</creatorcontrib><collection>CrossRef</collection><jtitle>Pakistan development review</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Radhu, Ghulam Mohammad</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>The Relation of Indirect Tax Changes to Price Changes in Pakistan</atitle><jtitle>Pakistan development review</jtitle><date>1965-04-01</date><risdate>1965</risdate><volume>5</volume><issue>1</issue><spage>54</spage><epage>63</epage><pages>54-63</pages><issn>0030-9729</issn><abstract>This study examines the effects of indirect taxes on prices in
Pakistan. It is not a thorough study of the incidence of indirect taxes.
It is an attempt to determine the relationship between changes in
indirect tax rates and price changes. There have been several changes in
the rates of sales and excise taxes in Pakistan in the past few years.
The standard rate of sales tax was increased from 10 per cent to 12.5
per cent in 1960, and to 15 per cent in 1963. The rates of excises have
been modified from time to time. It should be of great practical
interest to see whether these taxes have been shifted to consumers or
borne by producers and sellers. Since one study of the effect of import
duties on domestic prices of imports has been done recently in the
Pakistan Institute of Development Economics |4], and further study of
that aspect of the matter is going on, this study covers only sales and
excise taxes.</abstract><pub>Pakistan Institute of Development Economics</pub><doi>10.30541/v5i1pp.54-63</doi><tpages>10</tpages></addata></record> |
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identifier | ISSN: 0030-9729 |
ispartof | Pakistan development review, 1965-04, Vol.5 (1), p.54-63 |
issn | 0030-9729 |
language | eng |
recordid | cdi_crossref_primary_10_30541_v5i1pp_54_63 |
source | JSTOR Archival Journals and Primary Sources Collection |
subjects | Commodities Cotton Excise taxes Imports Indirect taxes Price changes Sales taxes Supply Tariffs Taxes |
title | The Relation of Indirect Tax Changes to Price Changes in Pakistan |
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