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ICTD CEO Prof Mick Moore and Mujtaba Piracha are the authors of a new journal article: Revenue Raising or Revenue-Sacrificing Government? Property Tax in Pakistan. The article has just been published  in the Journal of Development Studies.
This paper details the case of property tax collection in Pakistan - how governments are frequently revenue-sacrificers: they fail to use the functioning, legitimate tax collection systems they have available to actually collect much revenue, and concludes that governments tend to maximise rule before they maximise revenue.
free download is available from Taylor and Francis Online and the article can be accessed/downloaded HERE