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Income Tax Ordinance, 2001

Advance tax or extortionate money Huzaima Bukhari & Dr. Ikramul Haq After the Second World War, the provision of advance tax [now encased in section 147 of the Income Tax Ordinance, 2001 [hereinafter “the Ordinance”] was introduced as a measure…

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Critique of extractive capitalism—II Surplus, wealth circulation & human development

  Dr. Ikramul Haq Modern economic systems continue to operate on a foundational assumption: accumulation drives growth. Wealth concentration is often portrayed as a necessary by-product of innovation, efficiency and productivity. Nevertheless, contemporary evidence increasingly suggests that excessive accumulation (extreme…

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Critique of extractive capitalism—I Growth, inequality & insecurity

    Dr. Ikramul Haq   Modern capitalism has become extractive, concentrating wealth and generating insecurity. Traditional socialism also failed to protect individual autonomy. A humanistic economic framework is needed—one that promotes cooperation, economic security and development of human potential….

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