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ID364227
Title ProperIncome inequality and elasticity of Indian personal income tax
Other Title InformationNational Institute of Public Finance and Policy, New Delhi. Working Paper No. 7/89, August 1989
LanguageENG
AuthorAggarwal, Pawan K.
Summary / Abstract (Note)This paper suggests modification of the constant rate-base method of estimating elasticity based on data grouped by income classes, and quantifies the effect of a change in inequality in the distribution of income on the yield of personal income tax.
`In' analytical NoteIn Das-Gupta, Arindam & Ray, Shovan: Aggregate demand with parallel markets. [National Institute of Public Finance and Policy, New Delhi. Working Paper No. 1/89, March 1989] New Delhi. National Institute of Public Finance and Policy, 1989.
Key WordsPersonal Income Tax - India