ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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What Is the Objective and What Are the Implications?

Income Tax Changes

The Union Budget for 2014-15 offered a number of concessions to income taxpayers. But in the interest of rational tax policy reforms, two questions we need to ask are: does changing the exemption threshold for personal income tax affect collections and does a change in savings incentives infl uence saving behaviour?

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