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Inelasticity of land revenue in Uttar Pradesh (U.P)
(1968-05-19)
J.B.Kansal in his paper entitled: Taxation of agricultural land in UP makes use of the farm data, according to land holding-size of farm management reports, UP, for the years 1954-55, 1955-56 and 1956-57.
Tax avoidance by companies: an empirical test of hypothesis
(1968-05-19)
It is often argued that the marginal (and average) income tax rates directly related with the degree of tax avoidance and evasion by the individual tax payers. The basic idea underlying this proposition is that as the ...
Direct taxes and personal savings: a case study of India
(1967-05-18)
The wealth in India contributes significantly to the national savings. In recent years, due to general scarcity of luxury articles and curbs on imports their contribution to personal savings may have been relatively larger ...