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- W2770111703 abstract "Prior to the Liberalization of Indian economy, India’s tax regime had many problems. In terms of Direct taxes, there was a high degree of progressiveness in 1960s and 1970s that led to adverse effect on tax collection efficiency; further there was a large number of exemptions eroded the narrow tax base in the country. Then enforcement of Direct taxes led to the tax evasion. The efforts reform India’s tax system began in mid-1980s when government announced a Long-term Fiscal policy in 1985. This recognized that the fiscal position of the country is going down and there was a need to make changes in the tax system. Then the government of India appointed a tax reform committee headed by Prof Raja Chellaiah in 1991 to layout agenda for reforming India’s tax system. The committee submitted its three reports in 1991, 1992 and 1993. The report reflected the tax cuts policy and Laffer curve hypothesis. Now much more of the Indian tax system depends on the implementation of second-generation fiscal reforms." @default.
- W2770111703 created "2017-12-04" @default.
- W2770111703 creator A5053926147 @default.
- W2770111703 date "2017-11-25" @default.
- W2770111703 modified "2023-09-27" @default.
- W2770111703 title "Fiscal Reforms for High Economic Growth: An Indian Perspective" @default.
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- W2770111703 doi "https://doi.org/10.1007/978-981-10-6217-9_13" @default.
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