ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Who Pays More-Case of Excise Duties in India

Who Pays More? Case of Excise Duties in India Shikha Jha P V Srinivasan How progressive is the revenue collected from different commodity taxes (excise duties) in India? This paper examines this issue based on the distribution of consumption expenditure. It also analyses how the incidence of tax on different expenditure groups is influenced by the commodity tax structure.

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