연구정보
[경제] Social Incidence of the General Sales Tax in Pakistan
파키스탄 국외연구자료 연구보고서 International Monetary Fund International Monetary Fund 발간일 : 2003-11-01 등록일 : 2018-11-13 원문링크
This paper analyses the social incidence of the general sales tax (GST) in Pakistan. The main finding of the study is that contrary to widespread perception, the social incidence of the GST in Pakistan is slightly progressive. The main reason for this counterintuitive result is that most items heavily consumed by the poor are exempt from GST in Pakistan.
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