Author ORCID Identifier
Roy Bahl: https://orcid.org/0000-0002-7956-5076
Sally Wallace: https://orcid.org/0000-0002-7227-0718
Land and property taxes with a few exceptions are assigned to the provinces. A central issue of provincial finance in Pakistan is the significant vertical imbalance in the intergovernmental fiscal system.
Bahl, Roy W., Musharraf Cyan, and Sally Wallace, "Underutilized Land and Property Taxes" in The Role of Taxation in Pakistan’s Revival, edited by Jorge Martinez-Vazquez and Musharraf Rasool Cyan. Oxford University Press: Karachi, 2015, pp. 387-487.