ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Articles By Kavita Rao

Income Tax Policy

There can be an alternative perspective to the questions raised about the tax system by the Economic Survey 2015-16. Within the limits of the present tax regime, the number of taxpayers cannot be significantly larger than at present. Further, while tax incentives provide benefits only to those liable to pay taxes, a criticism of such incentives as "pro-rich" needs to also address the question of whether the incentives serve the purpose for which they have been provided.