Remerciez-le!

Remerciez @Admin pour avoir partagé cet document gratuitement, de la manière la plus simple, en partageant sur les réseaux sociaux.

BIBLIOGRAPHY i Bibliography Reports/Periodicals 1. Advisory Group on Tax Policy

BIBLIOGRAPHY i Bibliography Reports/Periodicals 1. Advisory Group on Tax Policy and Tax Administration for the Tenth Plan (2001), Report of the Advisory Group on Tax Policy and Tax Administration for the Tenth Plan, Planning Commission, Government of India, New Delhi. 2. Boothalingam, S. (1967), Report on the Rationalization and Simplification of the Tax Structure, Ministry of Finance, Government of India, New Delhi. 3. Commission on Centre-State Relations (1988), Report of the Commission on Centre-State Relations (Chairman: R.S.Sarkaria), Part I, Government of India, New Delhi. 4. Direct Taxes Administration Enquiry Committee (1959), Report of the Direct Taxes Administration Enquiry Committee, Ministry of Finance, Government of India, New Delhi. 5. Direct Taxes Enquiry Committee (1971), Final Report of the Direct Taxes Enquiry Committee, Ministry of Finance, Government of India, New Delhi. 6. Direct Taxes Law Committee (1977), Report of the Direct Taxes Law Committee, Ministry of Finance, Government of India, New Delhi. 7. Economic Administrative Reforms Commission (1983), Report of the Economic Administrative Reforms Commission, Ministry of Finance, Government of India, New Delhi. 8. Government of India, All India Income Tax Statistics, Ministry of Finance, New Delhi. 9. Government of India, The Constitution of India, New Delhi. 10. Government of India, Comptroller and Auditor General: Report on Union Government Revenue Receipts: Direct Taxes (various issues), New Delhi. 11. Government of India, Finance Acts (various Years), New Delhi. 12. Government of India, Indian Public Finance Statistics (various issues), New Delhi. 13. Government of India, Reports of Finance Commissions, New Delhi. 14. Government of India, Speeches of Union Finance Ministers, Introducing the Budget (various years), New Delhi. 15. Indian Tax foundation (2001), Indian tax statistics: 1950-2001, Reserach wing of Indian tax foundation, Delhi. ii 16. Indian Tax Institute (1997), Economics of Taxation, Research Wing of Indian Tax Institute, Delhi. 17. Indian Tax Institute (1997), Capital Gains Tax in Theory and Practice, Research Wing of Indian Tax Institute, Delhi. 18. Indian tax institute (1998), India: Tax measures and Reforms, 1991-98, Research Wing of Indian Tax Institute, Delhi. 19. Indian Tax Institute (1998), Tax Evasion in Theory and Practice, Research Wing of Indian Tax Institute, Delhi. 20. Indian Tax Institute (1998), Tax Incidence Studies in India-A Survey, Research Wing of Indian Tax Institute, Delhi. 21. Kaldor , Nicolas (1956), Indian Tax Reform, Report of a Survey, Ministry of Finance, Government of India, New Delhi. 22. Navjot’s and Om Prakash (2003), Restructuring of Union Government’s Taxation in India, Published Thesis, Punjab School of Economics, G.N.D.U. Amritsar. 23. Reserve Bank of India, Reports on Currency and Finance (various issues), http//www.rbi.org.in. 24. Shome, Parthasarathi (2000), “India: Primary Aspects of a Medium Term Fiscal Strategy”, Indian Council for Research on International Economic Relations, December, New Delhi, http://www.icrier.res.in/pdf/shome2.pdf. 25. Task Force on Direct Taxes (2002), Report of the Task Force on Direct Taxes, Government of India, New Delhi. 26. Tax Reforms Committee (1991, 1992), Interim and Final Reports of Tax Reforms Committee, Department of Revenue, Ministry of Finance, Government of India, New Delhi. 27. World Bank (1991), Lessons of Tax Reform, A World Bank Publications, Washington, D.C. 28. Rao K. Venkat. Recent trends in Indian tax system -the Indian Journal of Commerce vol XI part II&III Nos 39&40 June September pp20-38. iii Journals/working papers 1. Agarwal, Sanjiv (1997), “Taxing Upon Economic Criteria”, Tax and Corporate Referencer, Vol. 12, September, pp. 3-5. 2. Aggarwal, Mahesh (2000), “Tax Planning Tips”, http://www.taxationindia.com. 3. Aggarwal, Pawan K. (1991), “Income Inequality and Elasticity of personal Income Tax”,Economic and Political Weekly, Vol.XXVI, No.29, pp. 1741-47. 4. Aggarwal, Pawan K. (1991), “Analysing Progressivity of Personal Income Taxes”, Indian Economic Review, Vol. XXVII, No.2, July-december, pp. 155-181. 5. Bagachi, Amaresh (1982), “Inflation and Personal income Tax: A Note”, Economic and political Weekly, Vol.XVII, Nos. 17 & 18, April 24-May 1, pp.733-38. 6. Bagachi, Amaresh (1982), “Inflation and Personal Income Tax: A Note”, Economic and Political Weekly, Vol. XVII, Nos. 17 & 18, April 24-May 1, pp. 733-38. 7. Bagachi, Amaresh (1993), “Information Technology in Tax Administration: Recent Cross Country Experience”, Economic and Political Weekly, Vol.XXVIII, Nos. 32 & 33, August 7, pp.1640-44. 8. Bagachi, Amaresh (2002), “Vision of Kelkar Papers: A Critique”, Economic and Political Weekly, Dec. 21, pp. 5125-34. 9. Bagachi, Amaresh and Rao, M. Govinda (1982), “Elasticity of Non- Corporate Income Tax in India”, Economic and Political Weekly, Vol.XVII, No.36, September 4, pp. 1452-58. 10. Bharadwaj, Ranganath and Nimbur, Basavaraj N. (1998), “The Theory of Tax Effort and Tax Ratio Analysis: A Modified Roy Bahl Model”, The Indian Economic Journal, Vol. 26 (1), July-Sep, pp.40-45. 11. Bhat K.Sham; Nirmala V. and Saiju N. (1997), “Stability of Tax Revenue: Vol. LXXVII, No. 306, January, pp. 319-28. 12. Bijawat, Mahesh C. (1973), “The Individual Income-Tax Return—A Comparative Study of the Provisions in India, Pakistan, United States, Canada, Sweden and Japan”, Taxation, Vol.35, July-Dec., pp. 111-22. 13. Bird, Richard M; Martinez-Vazquez, Jorge and Torgler, Benno (2004), “Societal Institutions and Tax Effort in Developing Countries”, http://isp- aysps.gsu.edu/academics/conferences/conf2004/Martinezbirdtogler.pdf. iv 14. Centre for Monitoring Indian Economy, Various issues on Public Finance, http://www.cmie.com. 15. Chadha, Rajesh; Pohit, Sanjib; Deardorff, Alan V. and Stern, Robert M. (1997), “Analysis of India’s Policy reforms” Discussion Paper No.413, http://www.fordschool.umich.edu/rsie/workingpapers/papers401-425/r413 Pdf. 16. Chandra, Mahesh (1997), “problem of Tax Evasion in India—A Review of the Amendend Tax laws”, The Indian Journal of Commerce, Vol. XXX, Part II, No. 111, June, pp-26-29. 17. Chattopadhyay, Saumen and Das-Gupta, Aridam (2002), “The Compliance Cost of the Personal Income Tax and its Determinants”, National Institute of Public Finance and Policy, New Delhi. 18. Chattopadhyay, Saumen and Das-gupta, Aridam (2002), “The Personal Income Tax in India: Compliance Costs and Compliance Behaviour of Taxpayers”, National Institute of Public Finance and Policy, New Delhi. 19. Chelliah Raja J. (2002), “Task Force recommendations on Direct Taxes”, Economic and Political Weekly, December 14, pp. 4977-79. 20. Chelliah, Raja J. and R. Kavita Rao (2001), “Rational Ways of Increasing Tax Revenues in India”, http://www.fiscalconf.org. 21. Chelliah, Raja J. (1994), “Agenda for comprehensive Tax Reform”, The Indian Economic Journal, Jan-March, 1994, Vol. 41, No. 3, pp. 38-55. 22. Chitale, M.P. (1978), “Rationalization of personal Income Taxation”, Economic and Political Weekly, Vol. XIII, Nos. 4-5, Jan. 28-Feb. 4, pp. 153-60. 23. Das-Gupta, Arindam (1990), “Personal Taxation and Private Financial Savings in India”, Economic and Political Weekly, Vol. XXV, No. 6, February 10, pp. 325-38. 24. Das-Gupta, Arindam and Mookherjee, Dilip (1997), “Design and Enforcement of personal Income Taxes in India” in Mundle, Sudipto (ed), Public Finance: Policy Issues for India, Oxford University Press, Delhi, pp. 140-96. 25. Feroz (2002), “Tax on Perks Now a Perk for Employees”, http://www.moneycontrol.com. 26. Gopalkrishnan, D.S.(1986), “Simplification and Rationalisation of Direct Tax Laws”, Taxation, Vol. 83,No. 2, November, pp. 89-94. 27. Government of India, Economic Survey (various issues), New Delhi. v 28. Gupta, Vinod (1978), “Some Aspects of Substituting An Expenditure Tax for Income Tax”, The Indian Economic Journal, Vol.XXXVI, No. 1, July- Sept., pp. 46-63. 29. Islam, Azizul (2001), “Issues in Tax Reforms”, Asia Pacific Development Journal, June, Vol.8, No.1, http://www.unescap.org/drpad/publication/journal_8_1/islam.pdf. 30. .Jhaveri, N.J. (2002), “Direct Tax Reform: A Critical Evaluation of the Task force Paper”, Economic and Political Weekly, Vol. XXXVII, No. 48, Nov. 30-Dec. 6, pp. 4765-70. 31. Joint Economic Committee (2001), “Economic Benefits of Personal Income Tax Rate Reductions”, United States Congress, http://www.house.gov/jec/taxrates/pdf. 32. Kannan, K.P. and Mohan, R. (2003), “India’s Twelfth Finance Commission: A View from Kerala”, Working Paper No. 354, http://www.cds.edu/download_files/354.pdf. 33. Karmakar, Asim K. (1998), “Reforms and Rationalisation of Indian Tax System: An Economic Analysis”, in Das, Debender Kumar (ed.), Indian Economy after 50 years of Independence: Experiences and Challenges, Deep and Deep Publications. New Delhi, pp. 245-51. 34. Kenny, W.Lawrence and Winer, Stanley, L.(2003), “Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime”, http://econpayers.hhs.se/papercarcasecp/01-03.htm. 35. Khatri, Yougesh and Kalpana Kochhar (2000), “India’s Fiscal Situation in International Perspective”, IMF Staff Seminar, October, Asia and Pacific Department, India, http://www.imf.org/external/country/ind/rr/2002/pdf/102202.pdf. 36. Klein, Lawrence, R. and Palanived, T. (2000), “Economic Reforms and Growth Prospectus in India”, http://rspas.anu.edu.au/papers/asarc/klein_palanivel.pdf. 37. Kwatra, Gagan Kumar (1988), “Taxation of Capital Gains: A Comparitive Study”, Journal of the Indian Law Institute, Vol. 30, No. 2, April-June, pp.138-64. 38. Lakhotia, Subhas (2001), “The Hands that Gives and Take Away”, http://www.taxationindia.com, 2001. 39. Lall, V.D. (1982), “Direct Taxes on Individual and Business Income— Economic Implications and Impact”, Economic and Political Weekly, Vol.XVII, No. 12, March 20, pp.451-58. vi 40. Maloney, Maureen A. (1988), “An analysis of Direct Taxes in India: A Feminist Perspective”, Journal of The Indian Law Institute, Vol.30, No.4, Oct-Dec., pp. 397-414. 41. Pandey, T.N. (2000), “Policy Regarding Tax Relief Provisions in India and United States Tax Law”, Tax and Corporate Referencer, Vol. 20, Part 2, May, pp.29-33. 42. Raikhy, Navjot, Om Prakash (2000), “Tax Structure in India-Post- Liberalisation Scenario”, PSE Economic Analyst, Vol. XX, Nos. 1-2, pp. 33-50. 43. Rajaraman, Indira (2004), “Fiscal Developments and Outlook in India”, http://www.nipfg.org.in/workingpapercwp15.pdf. 44. Rao, K. Venkata (1958), “Recent trends in Indian Tax System”, The Indian Journal of Commerce, Vol.XI, Part II & III, Nos.39 & 40, June- September, pp. 20-38. uploads/Finance/ bibliography - 2023-03-28T055227.427.pdf