Pakistan's zakat and usher system: an Islamic public welfare system in a developing country (Ph.D. Dissertation)

This dissertation investigates the formulation and implementation of Pakistan's zaka system, and evaluates the effectiveness of this public welfare system on the basis of the level of assistance provided and the operational costs. The system collects a 2 ½% levy on financial accounts, and local committees distribute payments to those determined most eligible. The money collected through the zakat system is not enough to sustain the public welfare system and to provide the required levels of assistance. Nonetheless, Pakistan's zaka system still provides a model for developing Islamic countries to more effectively implement a state managed public welfare system. The role of traditional insitutions, volunteers, and local zaka communities are instrumental in providing better efficiency in such a welfare system.