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

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Restructuring the Tax System in India-A Reappraisal of Key Issues

In considering a switch over to value added taxation or any of its variants, what is of fundamental importance is the effect on resource allocation in the economy and resource transfer to the government. This implies that what needs to be considered is the revenue that is generated under alternative systems and the structure of absolute and relative prices associated with each.
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