Income tax concessions : implications for equity and growth  of tax base

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DC Field	Value	Language
dc.contributor.author	Dholakia, Ravindra H.
dc.contributor.author	Dholakia, Bakul H.
dc.date.accessioned	2010-09-23T08:49:28Z
dc.date.available	2010-09-23T08:49:28Z
dc.date.copyright	1987
dc.date.issued	1987-09-23T08:49:28Z
dc.identifier.uri	http://hdl.handle.net/11718/8957
dc.description	Economic and Political Weekly, Vol. 22, Issue No. 29, 18 Jul, 1987	en
dc.description.abstract	V N KOTHARI (EPW,i February 21) argues that the income tax base in India is being eroded in the name of tax concessions as incentives for savings. On the basis of a broad analysis of the income tax/GDP ratio and some limited hypothetical arguments, he reaches a very serious conclusion that "by extending exemptions to the principal amount invested in particular forms such as the NSC, we have resorted to a costly and inequitous method of borrowing. A full or partial exemption of interest income would have been enough". Considering the profound implications of his conclusions, a detailed scrutiny of his arguments is imperative.
dc.language.iso	en	en
dc.subject	Income Tax	en
dc.subject	Equity	en
dc.subject	Growth	en
dc.subject	Tax	en
dc.title	Income tax concessions : implications for equity and growth of tax base	en
dc.type	Article	en
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