The International Centre for Tax and Development (ICTD) published a new paper:
'Understanding Low-Level State Capacity: Property Tax Collection in Pakistan'
Mujtaba Piracha and Mick Moore based their paper on a detailed analysis of how field staff in the Excise and Taxation Department of the Punjab Provincial Government collect the (very low-yielding) property tax. There is considerable evidence that the low-level equilibrium that we observe stems in large part from the relative lack of interest of various levels of government in property tax revenue, and the priority they give to keeping the levels of government below them dependent or disempowered. There is potential to improve the property tax system, especially through wider use of information technology.
Download full report here
or visit their website: http://www.ictd.ac/en/publications