Estimating Average Effective Tax Rates: Evidence from Firm-level Data in India (Record no. 133698)

MARC details
000 -LEADER
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
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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