An autonomous research institute under the Ministry of Finance

 

India - Corporate Tax Concessions in India: Are They Equitable?

Publication date

Aug, 2017

Details

Asia-Pacific Tax Bulletin, 23(4).

Authors

R. Kavita Rao and Sacchidananda Mukherjee

Abstract

In this article, the authors discuss the equity aspects of corporate tax incentives in India and analyse the effectiveness of some of the incentives against their stated objectives. The article attempts to provide an overview of the status of corporate tax concessions in India by comparison with comparable countries, and asks whether the incentives discriminate across size classes of firms in India, whether the incentives are effective in achieving their intended objectives, and whether the government’s stated objective of a reduction in tax rates and incentives will bring about a level playing field.

 

Article available here.