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Taxation History, Theory, Law and Administration
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 princip...
Tax Policy Handbook
Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.
Fiscal Policy, Public Policy & Governance
Contributed seminar papers with reference to India.
Virtus in Arduis
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India's Fiscal Matters
In This Volume Shome Designs Strategies For A Sustainable Fiscal Architecture In The Country, Surveys Fiscal Trends Of The 1990S, And Provides An Overview Of The Tax And Expenditure Reforms.
Supply-Side Tax Policy
Written by Ved P. Gandhi, Liam P. Ebrill, George A. Mackenzie, Luis Mañas-Antón, Jitendra R. Modi, Somchai Richupan, Fernando Sanchez-Ugarte, and Parthasarathi Shome, this book contains 12 articles. It examines the relevance to developing countries of the tax policy recommendations of supply-side economists and attempts to delineate policy guidelines to ensure that fiscal management enhances rather than inhibits growth and efficiency in the wider economy.
The Mahanubhavs
The ascetic, devotional sect known as the Mahanubhavs – ‘Those of the Great Experience’ – arose in 13th century Maharashtra. The Mahanubhavs initially experienced a fairly rapid expansion, particularly across the northern and eastern regions of Maharashtra. However, by the end of the 14th century their movement went underground as they sought a defensive isolation from the larger Hindu context, and they withdrew to remote areas and villages. Although the prominent leaders of the early Mahanubhavs were Brahmans (often converts from the prevailing advaita vaisnavism), their followers were and are mostly non-Brahmans, i.e. low caste people and even untouchables. Thus the Mahanubhavs were met with prejudice and distrust outside their own closed circles, and this isolation continued until the beginning of the 20th century. This volume offers an overview of the origins and main religious and doctrinal characteristics of the Mahanubhavs, with a particular focus on the aspects that reveal their difference and nonconformity.
