摘要：The objective of this paper is to highlight the use of income tax
revenue as an indicator of regional development in Pakistan. Initially, we
identify a dramatic shift in income tax revenue trends at the provincial
level for the period 1992/93 to 2005/06. We develop a simple model of
income tax revenue and estimate the relationship between growth of
income tax revenue and gross regional product (GRP). Based on the
estimated relationship, Punjab appears to have been the fastest growing
province during the 1990s, while Sindh shows the greatest level of
dynamism in the current decade. This is attributed to high growth rates,
especially in large-scale manufacturing during the period, which has a
larger sectoral share in Sindh’s economy.
