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

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TRIPURA-Illusory Gains of Liberalisation

cannot possibly be that productive of revenue in a developing country attention has focused more on devising a system of taxing domestic trade that fetches the required revenues without being needlessly distortionary. It is in this context that the value added tax has figured so prominently in the reform agenda of all countries going through structural adjustment of their economies.

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