A Comparison of Fiscal Effort by Provincial Governments in Pakistan.

This paper uses the representative tax system approach to develop indices for fiscal effort, and also develops cost recovery indices of provincial governments in Pakistan which enable us to make inter-provincial comparisons of fiscal effort. The results indicate substantial variation in the level of fiscal effort among the provinces. Based on utilisation of variable taxable capacity, the paper suggests the appropriate resource mobilisation strategy for each province and for the country as a whole. [ABSTRACT FROM AUTHOR]