This study compares provincial fiscal efforts from 1989–90 to 1994–95 using the representative tax system approach. By measuring tax bases and constructing an index of actual versus potential revenues, it identifies areas of slack in each province’s effort. The findings suggest differentiated strategies: Punjab should focus on income‑related taxes, Sindh and NWFP on property‑related taxes, while Balochistan has scope to expand most taxes excluding property.
