Journal Article

The Journal of Development Studies 52.12

Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan

Published on 12 May 2016

The idea that states seek to maximise their revenue collection has occupied a significant place in contemporary political economy analysis of taxation, and has helped us understand the history of state formation. It is, however, very much at variance with the daily experience of tax policy and practice.

Governments are frequently revenue-sacrificers: they fail to use the functioning, legitimate tax collection systems they have available to actually collect much revenue. This paper details the case of property tax collection in Pakistan, and concludes that governments tend to maximise rule before they maximise revenue.


Mick Moore

Professorial Fellow

Publication details

Piracha, M. and Moore, M.
The Journal of Development Studies, volume 52, issue 12


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