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Income tax concessions : implications for equity and growth of tax base
(1987-09-23)
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 ...
Macroeconomic performance and tax revenue
(2000-10-13)
It is h1'pothesised that the ta-r revenues of a state economy would be sensitive to the nrucroeconomic
performance of the state economy measured in terms of inflation and the growth of reaL
income. The case of Gujarat ...