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ID: 263858

Distortionary implications of the Indian capital gains tax / National Institute of Public Finance and Policy, New Delhi; Bandopadhyay, Subhayu; Das-Gupta, A.

Bandopadhyay, Subhayu	Article
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Working Paper No. 8/88

Key Words

Distortionary imapct : Indian capital gain tax ; Reinvestment and tax deferral

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ID: 263767

Evasion of indirect taxes and market structure / National Institute of Public Finance and Policy, New Delhi; Das-Gupta, A.; Sen, Tapas

Das-Gupta, A.	Article
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Working Paper No. 28

Key Words

Tax evasion ; Indirect tax evasion ; Unaccounted or black economy ; Marelli's theorem

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ID: 263961

Horizontal equity and diseualising intergovernmental transfers: Example / National Institute of Public Finance and Policy, New Delhi; Das-Gupta, A.

Das-Gupta, A.	Article
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Working Paper No. 3

Key Words

Taxation ; Intergovernmental transfers ; Horizontal equity

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ID: 263761

New measure of fiscal privilege / National Institute of Public Finance and Policy, New Delhi; Das-Gupta, A.

Das-Gupta, A.	Article
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Working Paper No. 27

Key Words

Saving : Expenditure tax treatment ; Fiscal privilege ; Degree of fiscal privilage (DEP) ; Personal taxes ; Comparision : Current British tax treatment ; Distortionary effects

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ID: 263778

Should there be a capital gains tax? / National Institute of Public Finance and Policy, New Delhi; Das-Gupta, A.

Das-Gupta, A.	Article
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Working Paper No.33

Key Words

Pre-tax asset ranks ; Unit investment ; Capital gain tax

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