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Expenditure Tax in India
Sayed Afzal Peerzade
其他書名
Feasibility, Problems, and Prospects
出版Anmol Publications, 1991
ISBN81704145479788170414544
URLhttp://books.google.com.hk/books?id=p4cfAAAAIAAJ&hl=&source=gbs_api
註釋The Present Publication Assumes Considerable Significance In View Of The Present Government S Revived Interest In The Possibility Of Levying An Expenditure Tax In India. The Present Study In An Attempt In The Direction Of Developing A Case For The Re-Introduction Of An Expenditure Tax. Its Major Objectives Are (I) An In-Depth Examination Of Different Definitions Of Income.(Ii) To Point Out Difficulties In The Measurement Of Income As An Index Of Ability To Pay, (Iii) To Clear Doubts Regarding The Administrative Feasibility Of An Expenditure Tax And (Iv) To Propose A System Of Direct Taxation Based On Multiple Criteria In Which An Expenditure Tax Occupies A Prominent Position. The Book Therefore Has Extensive Coverage Which Includes Definitions Of Income And Equity, Recent Developments In The Taxation Of Personal Income And The Growing Hybridizations Of Income Base, Arguments In Favour Of The Expenditure Tax And Its Feasible Design, Review Of The Performance Of An Earlier Expenditure Tax In India And, Above All, A Plan For A Modified Expenditure Tax (Met). The Author Sets To Substantiate His Proposition That In The Area Of Personal Taxation Exclusive Reliance Should Not Be Placed On Income Tax, And The System Could Be Improved Upon With The Inclusion Of An Expenditure Tax.The Book Would Be Of Immense Interest And Value To All Tax And Fiscal Experts, Planners And Policy-Makers, As Well As To Economists, Students, Researchers And Public Finance Scholars.