Tax Policy in India

References

• Ahmad, S E & Stern, N H 1992. The Theory and Practice of Tax Reform in Developing Countries, Cambridge: Cambridge University Press.
   Google Scholar
• Ballard, C L, Shoven, J B & Whalley, J 1985. “General equilibrium computations of the marginal welfare costs of taxes in the United States,” American Economic Review, 75(1).
   Google Scholar
• Boskin, M J 1990. “New directions in tax policy,” in M J Boskin & C E McLure (eds), World Tax Reform; Case Studies of Developed and Developing Countries, San Francisco: ICS Press.
   Google Scholar
• Chelliah Committee 1992 & 1993. Tax Reforms Committee: Interim and Final Reports, New Delhi: Government of India.
   Google Scholar
• Christ, C F 1996. “A simple macroeconomic model with a government budget restraint,” Journal of Political Economy, 76(1). Reprinted in C F Christ (ed), Econometrics, Macro Economics and Economic Policy: Selected Papers of Carl F Christ Brookfield. Vt: Edward Elgar.
   Google Scholar
• Gapinski, J H 1992. Macro Economic Theory: Statics Dynamics and Policy, New York: McGraw-Hill, Inc.
   Google Scholar
• Government of India 1971. Direct Taxes Enquiry Committee Final Report, New Delhi- Ministry of Finance.
   Google Scholar
• Government of India 1984-85 to 1999-2000 [Various Years]. Budget of the Central Government, New Delhr Ministry of Finance.
   Google Scholar
• Fleming, J M 1978. Essays on Economic Policy, New York: Columbia University Press.
   Google Scholar
• Hobbes, T 1962 [1651]. Leviathan, London: Collins.
   Google Scholar
• Jenkins, P G 1989. “Tax changes before tax policies” in M Gilhs (ed), Tax Reform in Developing Countries, Durham: Duke University Press.
   Google Scholar
• Kaldor, N 1956. Indian Tax Reform: Report of a Survey, New Delhi: Government of India publication.
   Google Scholar
• Kerr, I 1995. “Issues in assessing the ideal mix of direct and indirect taxation,” Published Proceedings of the 7th Annual Australasian Tax Teachers Conference. Fremantle, Western Australia.
   Google Scholar
• Kerr, I & Monsingh. V 1998a. “Taxation mix and tax policy in developing economies,’” School of Economics and Finance Working Paper No. 98.0. Western Australia- Curtin University.
   Google Scholar
• Kerr, I & Monsingh 1998b “Direct taxation and capital formation: selected Asian economies” in C Jayachandran, N Balasubramanian & S M Dastagir (eds), Managing Economic Liberalisation in South Asia: Directions for the 21st Century, Delhi: Macmillan India Limited
   Google Scholar
• Kopcke. R W 2001. “The performance of traditional macroeconomic models of businesses” Investment Spending,’“ New England Economic Review.
   Google Scholar
• Kotrappa, G 1996. Corporate Taxation and Capital Formation. New Delhi: Deep & Deep Publications.
   Google Scholar
• Lindahl, E 1958. ”Just taxation - a positive solution“, in R A Musgrave & A T Peacock (eds), Classics in the Theory of Public Finance, London: Macmillan.
   Google Scholar
• Marsden, K 1990. ”Taxes and growth,“ in R M Bird & O Oldman (eds), Taxation in Developing Countries, Baltimore: The Johns Hopkins University Press.
   Google Scholar
• McLure, Jr C E 1989. ”Lessons for LDCs of US income tax reform,“ in M Gillis (ed), Tax Reform in Developing Countries, Durham: Duke University Press.
   Google Scholar
• Meade, J E 1978. The Structure and Reform of Direct Taxation, London: George Allen and Unwin.
   Google Scholar
• Monsingh, V 1998a. ”Tax mix and stages of growth,“ Curtin Business School Research Students’ Working Paper No. 1, Western Australia: Curtin University.
   Google Scholar
• Monsingh, V 1998b. ”The effect of tax and trade policy on saving behaviour,“ School of Economics and Finance Working Paper No. 98.07, Western Australia: Curtin University.
   Google Scholar
• Monsingh, V & Yao, J 1999. ”Tax policy and its effect on Chinese liberalised economy“ School of Economics and Finance Working Paper No. 98.14, Western Australia: Curtin University.
   Google Scholar
• Mundell, R A (ed) 1969. Monetary Problems of the International Economy, Chicago: The University of Chicago Press.
   Google Scholar
• Peter, M V & Kerr, 12001. ”The influence of tax mix and tax policy on savings and capital formation in developing economies: A Survey,“ Asia Pacific Development, UNESCAP 8(l).
   Google Scholar
• Pope, J 1997. ”Policy implications of research on compliance costs of taxation,“ in J G Head & R Krever (eds) Taxation Towards 2000, Australian Tax Research Foundation, Sydney.
   Google Scholar
• Rao, A K 1987. Personal Income Taxation in India, Allahabad: Chugh Publications.
   Google Scholar
• Shoven, J B & Whalley, J 1992. Applying General Equilibrium, Cambridge: Cambridge University Press.
   Google Scholar
• Singhania, V K 1997. Taxmann ’s Direct taxes Ready Reckoner: with Last 10 Years’ Tax Tables & Yearly Tax Planning, New Delhi: Taxmann Publications Ltd.
   Google Scholar
• Thimmaiah, G 1984. Perspectives on Tax Design and Tax Reform, New Delhi: Ashish Publishing House.
   Google Scholar
• Tanzi, V & Zee, H H 2000. ”Tax policy for emerging maikets: developing countries,“ IMF Working Paper No. 1135, IMF, Washington. D C.
   Google Scholar
• Trela, I & Whalley. J 1992. ”The role of tax policy in Korea’s economic growth,“ in T Ito & A. O Krueger (eds), The Political Economy of Tax Reform, Chicago: The University of Chicago Press.
   Google Scholar
• Wicksell, K 1958. “A new principle of just taxation,” in R A Musgrave & A T Peacock (eds), Classics in the Theory of Public Finance. London: Macmillan
   Google Scholar