Taxation & Revenue
Tax Policy and tax administration has been one of the core areas of interest in the Institute. The Institute continues to be at the forefront of research on tax policies in India. The Chelliah Committee Report, which formed the basis for economic reform initiatives in the early nineties, was supported by work at the Institute. The debate on introduction and design of State-level Value Added Tax in India was anchored around a study by the Institute on Reform of Domestic Trade Taxes in India. One of the first systematic studies on Unaccounted Incomes in India was undertaken at the Institute in 1982. The team at the Institute has been consistently providing policy inputs through research papers on issues relating to tax policy reforms in India. In recent times, the focus areas of research have been understanding unaccounted incomes in India, issues in the design of GST for India, evaluation of major tax incentives and analysis of state specific tax regimes for identifying mechanisms for augmenting revenues.