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dc.contributor.authorDholakia, Ravindra H.
dc.contributor.authorDholakia, Bakul H.
dc.date.accessioned2010-09-23T08:49:28Z
dc.date.available2010-09-23T08:49:28Z
dc.date.copyright1987
dc.date.issued1987-09-23T08:49:28Z
dc.identifier.urihttp://hdl.handle.net/11718/8957
dc.descriptionEconomic and Political Weekly, Vol. 22, Issue No. 29, 18 Jul, 1987en
dc.description.abstractV 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.isoenen
dc.subjectIncome Taxen
dc.subjectEquityen
dc.subjectGrowthen
dc.subjectTaxen
dc.titleIncome tax concessions : implications for equity and growth of tax baseen
dc.typeArticleen


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