Taxation principles and applications a compendium

By:

Shome, Parthasrathi

Material type: Text

TextPublication details: New Delhi Lexis-Nexis Butterworths Wadhwa Nagpur 2014Description: xvi,824pISBN:

9789351431244

DDC classification:

22 SH-T 336.2

Summary: Annotation From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. the stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.

Item type:

Print List(s) this item appears in: Global Library Recent Acquisitions July 2014(Part-2)(List) | Global Library Recent Acquisitions September 2014(Part-2)(List)

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Holdings
Item type	Home library	Collection	Shelving location	Call number	Materials specified	Status	Date due	Barcode
Print	OPJGU Sonepat- Campus	General Books	Main Library	336.2 SH-T (Browse shelf(Opens below))		Available		129684
Print	OPJGU Sonepat- Campus	General Books	Main Library	336.2 SH-T (Browse shelf(Opens below))		Available		129361

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Annotation From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. the stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.

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