When tax zealotry chokes export growth
Dr. Ikramul Haq Pakistan’s value-added garments sector has long been regarded as the country’s most promising engine for export growth. It combines…
Unlawful capital assets taxation
Huzaima Bukhari, Dr. Ikramul Haq & Abdul Rauf Shakoori A composite reading of the Constitution and the Income Tax Ordinance, 2001 leads…
Lower Rates v Higher Extraction: Why Pakistan’s Tax Reform Debate Misses Vital Points
Reducing rates without addressing multiple taxation of income, withholdingisation, and fiscal federal distortions leaves intact a system where the State’s power to tax…
Super Tax, Minimum Tax & Refunds Fault Lines in CM Pak & Kassim Textile Cases
Dr. Ikramul Haq The controversy surrounding minimum tax under section 113 and super tax under section 4C of the Income Tax Ordinance, 2001,…
Super Tax: Mounting Controversies And Mad Rush To Unconstitutional Extraction
Articles 23 and 24 of the Constitution protect against unlawful deprivation of property. Retention of excess tax and denial of its adjustment against…
Super tax controversy deepens
Huzaima Bukhari, Dr. Ikramul Haq & Abdul Rauf Shakoori The power to tax involves the power to destroy—McCulloch v. Maryland, 17 U.S.…
From Legl Fiction To Constitutional Collapse: The Fall Of Section 7E
Federal Constitutional Court’s ruling restores an important constitutional distinction between ‘income’ and ‘property’. Income arises from flow; property represents stock. The two have…
DIMMED BY DESIGN THE ARCHITECTURE OF ACCOUNTABILITY IN AN AGE OF AUTOCRACY
Authoritarianism, Judicial Independence, and the Struggle to Reclaim Democracy Justice (R) Syed Mansoor Ali Shah Distinguished Chair in Constitutionalism & Justice, LUMS Oscar…
Income Tax Gap—Other than Individuals Missing Business Tax Base
Dr. Ikramul Haq Yesterday’s article, Income Tax Gap Study, established that Pakistan’s fair individual income tax base is far larger than the number…