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Authors Name: Parthasarathi Shome

Goods and Services Tax (GST)

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...

On 07 May 2018

Consumption Taxes: Their Ramifications for Income Distribution

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...

On 13 Dec 2011

Financial Transactions Taxes

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...

On 18 Apr 2011