Pakistan

Informal and religious taxes and transfers in Pakistan

This paper focuses on religious taxes and transfers in Pakistan and assesses their role in a broad consideration of state-based and informal mechanisms of taxes and transfers to private households.

Tax audits do not deter tax evasion in developing countries

Tax evasion and resource misallocation: theory and evidence from Pakistan

Detection without deterrence: long-run effects of tax audit on firm behavior

We exploit a program of randomized audits covering the entire population of VAT filers from Pakistan to study how much evasion audit detects and how much evasion it deters by changing behavior.

Religious taxes and transfers in Pakistan

Analysing the fiscal incidence of religious taxes and transfers