An Incidence Analysis Shikha Jha P V Srinivasan This paper seeks to provide an evaluation of the indirect tax structure in terms of, inter alia, its redistributive effects or incidence. A knowledge of these effects is necessary to assess the implications of the indirect tax reform through the introduction of the modified value added tax or 'MODVAT'.
To continue reading, become a subscriber.
Explore our attractive subscription offers.
Click here
