A Study of Personal Income Taxation in India

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Author :
Publisher : Calcutta : Progressive Publishers
ISBN 13 :
Total Pages : 210 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis A Study of Personal Income Taxation in India by : Anupam Gupta

Download or read book A Study of Personal Income Taxation in India written by Anupam Gupta and published by Calcutta : Progressive Publishers. This book was released on 1975 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Data relates to 1951-52 to 1964-65.

Comparative Study of Personal Income Taxation in India and the United States

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Publisher :
ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.:/5 (267 download)

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Book Synopsis Comparative Study of Personal Income Taxation in India and the United States by : Paruchuri Madhusudhana Rao

Download or read book Comparative Study of Personal Income Taxation in India and the United States written by Paruchuri Madhusudhana Rao and published by . This book was released on 1960 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation History, Theory, Law and Administration

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Author :
Publisher : Springer Nature
ISBN 13 : 3030682145
Total Pages : 507 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Taxation History, Theory, Law and Administration by : Parthasarathi Shome

Download or read book Taxation History, Theory, Law and Administration written by Parthasarathi Shome and published by Springer Nature. This book was released on 2021-04-09 with total page 507 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.

Personal Income Taxation in India

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Publisher :
ISBN 13 :
Total Pages : 304 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Personal Income Taxation in India by : Chitrothu Atchuta Krishna Rao

Download or read book Personal Income Taxation in India written by Chitrothu Atchuta Krishna Rao and published by . This book was released on 1987 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study in the context of changes took place during 1951-52 to 1979- 80.

Taxation and Gender Equity

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Publisher : IDRC
ISBN 13 : 0415568226
Total Pages : 349 pages
Book Rating : 4.4/5 (155 download)

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Book Synopsis Taxation and Gender Equity by : Caren Grown

Download or read book Taxation and Gender Equity written by Caren Grown and published by IDRC. This book was released on 2010 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Analysing Progressivity of Personal Income Taxes

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Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.:/5 (77 download)

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Book Synopsis Analysing Progressivity of Personal Income Taxes by : Pawan K. Aggarwal

Download or read book Analysing Progressivity of Personal Income Taxes written by Pawan K. Aggarwal and published by . This book was released on 1992 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Income in India

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Publisher :
ISBN 13 :
Total Pages : 358 pages
Book Rating : 4.:/5 (6 download)

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Book Synopsis Taxation of Income in India by : Vijendra Kasturi Ranga Varadaraja Rao

Download or read book Taxation of Income in India written by Vijendra Kasturi Ranga Varadaraja Rao and published by . This book was released on 1931 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Evaluation of Personal Income Taxes in India

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Publisher :
ISBN 13 :
Total Pages : 39 pages
Book Rating : 4.:/5 (339 download)

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Book Synopsis The Evaluation of Personal Income Taxes in India by : Ehtisham Ahmad

Download or read book The Evaluation of Personal Income Taxes in India written by Ehtisham Ahmad and published by . This book was released on 1983 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Impact of the Personal Income Tax

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Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Impact of the Personal Income Tax by : Anupam Gupta

Download or read book The Impact of the Personal Income Tax written by Anupam Gupta and published by . This book was released on 1982 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Indian context; covers up to 1977.

Political Economy of Personal Income Taxation in India

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Publisher :
ISBN 13 :
Total Pages : 206 pages
Book Rating : 4.:/5 (247 download)

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Book Synopsis Political Economy of Personal Income Taxation in India by : E. M. Rajan

Download or read book Political Economy of Personal Income Taxation in India written by E. M. Rajan and published by . This book was released on 1997 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Personal Taxation in India, 1947-1970

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Publisher : Bombay : Somaiya Publications
ISBN 13 :
Total Pages : 278 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Personal Taxation in India, 1947-1970 by : Om Prakash Chawla

Download or read book Personal Taxation in India, 1947-1970 written by Om Prakash Chawla and published by Bombay : Somaiya Publications. This book was released on 1972 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Personal Income Tax Progressivity: Trends and Implications

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1484383087
Total Pages : 24 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Personal Income Tax Progressivity: Trends and Implications by : Claudia Gerber

Download or read book Personal Income Tax Progressivity: Trends and Implications written by Claudia Gerber and published by International Monetary Fund. This book was released on 2018-11-20 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pre-tax income distributions. Using this and other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth, suggesting that efficiency costs of progressivity may be small—at least for degrees of progressivity observed in the sample.

Tax Law Design and Drafting, Volume 1

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Author :
Publisher : International Monetary Fund
ISBN 13 : 9781557755872
Total Pages : 534 pages
Book Rating : 4.7/5 (558 download)

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Book Synopsis Tax Law Design and Drafting, Volume 1 by : Mr.Victor Thuronyi

Download or read book Tax Law Design and Drafting, Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.

Taxation of Income

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Author :
Publisher : Manohar Publishers
ISBN 13 : 9788173045592
Total Pages : 432 pages
Book Rating : 4.0/5 (455 download)

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Book Synopsis Taxation of Income by : Indu Jain

Download or read book Taxation of Income written by Indu Jain and published by Manohar Publishers. This book was released on 2004 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Book Explains And Compares The Income Tax Provisions Of Six Countries, Three Develped Countries, Viz. The U.K., The U.S., And Australia And Three Developing Countires, Namely Malaysia, Pakistan And India. The Book Will Be Useful For A Cross-Section Of Readers Including Researchers, Teachers And Students Of Economics, Commerce, Law And Management. The Critical Analysis Of The Income Tax Systems Of Six Countries Would Also Be Beneficial For Policy Makers, Corporate Executives, Legislators And Tax Consultants.

Gender Bias in Tax Systems

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1451852223
Total Pages : 22 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis Gender Bias in Tax Systems by : Ms.Janet Gale Stotsky

Download or read book Gender Bias in Tax Systems written by Ms.Janet Gale Stotsky and published by International Monetary Fund. This book was released on 1996-09-01 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent years. It is more difficult to identify implicit gender bias, since this depends in large part on value judgments as to desirable social and economic behavior. Implicit gender bias has also been a target for reform of tax systems in recent years.

International Taxation of Trust Income

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Author :
Publisher : Cambridge University Press
ISBN 13 : 1108492258
Total Pages : 417 pages
Book Rating : 4.1/5 (84 download)

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Book Synopsis International Taxation of Trust Income by : Mark Brabazon

Download or read book International Taxation of Trust Income written by Mark Brabazon and published by Cambridge University Press. This book was released on 2019-05-02 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.

Case Studies in Tax Revenue Mobilization in Low-Income Countries

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1498315429
Total Pages : 32 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Case Studies in Tax Revenue Mobilization in Low-Income Countries by : Mr.Bernardin Akitoby

Download or read book Case Studies in Tax Revenue Mobilization in Low-Income Countries written by Mr.Bernardin Akitoby and published by International Monetary Fund. This book was released on 2019-05-14 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.