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- W89263247 abstract "iN their article 'A Minimum Alternative sset-Based Corporate Tax for India' (EPW, luly 13), Indira Rajaraman and T Koshy evaluate an asset-based minimum corporate tax. They suggest that this tax would generate improvements in equity and efficiency, apart from revenue gains. The union budget for 1996-97 has announced a minimum alternative tax (MAT) based on book profits. This is not the tax that Rajaraman and Koshy analyse. To avoid confusion, we will use the term MAAT for 'minimum alternative asset-based tax' to differentiate it from the term MAT which generically refers to any minimum alternative tax, even if it is not asset-based. My treatment here is organised around four issues: (1) An evaluation of the issue surrounding tax evasion and zero-tax companies. (2) When the tax code is modified, the behaviour of firms will not stay constant. In Section II, I explore the microeconomic optimisation that underlies the present tax regime, and qualitatively outline the incentive implications of the MAAT. (3) 1 briefly touch upon the impact of a MAAT for macro-economic stabilisation. (4) The last section ties the above discussion with the MAT proposal that is in the union budget of 1996-97." @default.
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- W89263247 date "1996-01-01" @default.
- W89263247 modified "2023-09-24" @default.
- W89263247 title "Minimum Asset{based Tax: A Critique" @default.
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