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

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Estimation of Tax Incidence in India

Estimation of Tax Incidence in India K S R N Sarma M J K Thavaraj Estimation of tax incidence is important as it generally constitutes the basis for formulations of tax policy. In recent years attempts have been made, official as well as unofficial, to estimate the incidence of taxation in India. The purpose has been to obtain a quantitative basis for examining equity in taxation in India

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