Authors Name: Parthasarathi Shome
India introduced the Goods and Services Tax (GST) on 1 July 2017 after a decade of preparation. Ideally, GST should reduce tax driving the market by enabling businesses to invest, reflecting...
The distribution effects or incidence of consumption taxes such as the Value Added Tax (VAT), Goods and Services Tax (GST) remains a contentious issue. Three aspects have to be distinguished. First is...
This paper attempts to address both theoretical and practical considerations for a tax such as financial transactions taxes (FTT). It includes examples of FTT in the wider context, for example, on sto...
- sneha pawar
- 18 Feb 2023
- 10 Nov 2022
- 16 Nov 2021