Estimating Average Effective Tax Rates: Evidence from Firm-level Data in India (Record no. 133698)
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000 -LEADER | |
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fixed length control field | 01405nam a2200217Ia 4500 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 240826s9999||||xx |||||||||||||| ||und|| |
100 ## - MAIN ENTRY--PERSONAL NAME | |
Personal name | Gopalakrishnan, Pawan |
9 (RLIN) | 120373 |
100 ## - MAIN ENTRY--PERSONAL NAME | |
Personal name | Nath, Siddhartha |
9 (RLIN) | 120374 |
100 ## - MAIN ENTRY--PERSONAL NAME | |
Personal name | 2024 |
9 (RLIN) | 120375 |
100 ## - MAIN ENTRY--PERSONAL NAME | |
Personal name | Balajee, Anuragh |
9 (RLIN) | 120376 |
245 #0 - TITLE STATEMENT | |
Title | Estimating Average Effective Tax Rates: Evidence from Firm-level Data in India |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Name of publisher, distributor, etc. | Economic and Political Weekly |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 2024 |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 65-72 |
520 ## - SUMMARY, ETC. | |
Abstract | The average effective tax rates for labour and capital income for India are estimated using a novel approach with the help of India KLEMS and CMIE Prowess database. The estimates suggest that AETR on both labour and capital incomes have improved since 2013, indicating a broadening of the tax base and formalisation of economic activities. Improvement in AETR on capital income was driven by improved tax coverage on industrial activities, while that of the service sector remained stable. There could be some scope for improving aggregate tax revenue by reallocating taxes on capital income between activities and raising taxation of capital income in general to some extent. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Labour and Capital Income |
9 (RLIN) | 120377 |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Tax Deduction at Source |
9 (RLIN) | 77116 |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Tax System |
9 (RLIN) | 18517 |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Tax Rates |
856 ## - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://www.epw.in/system/files/pdf/_/salix26272906060724anuragh-balajee-et-al.pdf">https://www.epw.in/system/files/pdf/_/salix26272906060724anuragh-balajee-et-al.pdf</a> |
999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
Koha biblionumber | 133698 |
Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Date acquired | Serial Enumeration / chronology | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type |
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Dr VKRV Rao Library | Dr VKRV Rao Library | 27/08/2024 | Vol. 59, No. 26-27 | AI349 | 27/08/2024 | 27/08/2024 | Article Index |