Trends and Tax Buoyancy in Corporation Tax in Pre- and Post-Liberalization Periods in India

Taxation is a major instrument of economic policy. Corporate income tax is an important source of tax revenue in India. It contributes more revenue than the personal income tax and its share in total tax revenue has been growing rapidly in the recent years. Examining the trend in the growth of corpo...

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Bibliographic details
Main Author: Khan, N A
Suresh, M
Format: Journal Article
Language: English
Place of publication: IUP Publications 2011
published in: The IUP Journal of Public Finance no. 2; pp. 44 - 59
Data of publication: 2011
Series: The IUP Journal of Public Finance
Online Access: available in Bonn?
Database: RePEc IDEAS
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