NIPFP | Homepage

Completion date जनवरी., 1992
Sponsor TRC
Project leader Arindam Das-Gupta
Other faculty Pawan K. Agarwal, M.S. Prasad
This exercise examines how effective tax rates have varied across individuals over time, across sources of income and across savers and non-savers. The study documents the pervasive violation of horizontal equity in the treatment of individuals that has characterized in the Indian income tax during the past 20 years.

Completion date जनवरी., 1992
Sponsor State Finance Unit
Project leader M. Govinda Rao
This study deals with the generic problems relating to State government finances and the immediate steps required to reform them.

Completion date जनवरी., 1992
Sponsor Ministry of Finance
Project leader Gopinath Pradhan
The study examines the major export incentives in India and their cost to the public exchequer. By analyzing the possibilities of rationalization in the context of the rapidly changing exchange rate, it offers two suggestions for reducing the burden on the exchequer arising through export promotion schemes. First, at the prevailing exchange rate, incentives of the export sector could be limited to about 30 per cent of the export earnings. Second, the existing incentive rates could be made more uniform by scaling down the significant differences found in the present rates, among various commodity groups.

Completion date जनवरी., 1992
Sponsor RBIC
Project leader Sudipto Mundle
Other faculty H. Mukhopadhyay
This paper first measures the dynamic benefits of protection in the form of extra growth due to import substitution and then demonstrates that, despite the higher scale of production achieved on account of extra growth, the capital goods industry has failed to become internationally competitive. The paper also argues that conventional efficiency measures, like the domestic resource cost are inappropriate for analysing competitiveness and in the process, suggests an alternative measure.

Completion date जनवरी., 1992
Sponsor DTC
Project leader Manoj Pant
Consultants/Other authors Mamta Shankar
This report was based on an extensive examination of international data pertaining to China, Malaysia, Thailand and Brazil among others. The report highlighted differences in the approach in India and in the countries mentioned in linking concessions to foreign investments with various social objectives. The report suggests directions for re-orienting concessions for foreign investment.

Completion date जनवरी., 1992
Sponsor National Housing Bank
Project leader D.B. Gupta
Other faculty Rita Pandey
Consultants/Other authors Sanat Kaul
This study attempts to assess the affordability, preferences, and perceptions of households in regard to home ownership. It highlights the general preference of the urban poor for home ownership and speaks of their tremendous capacity to generate savings, if there is an opportunity to own a house. The study suggests the need for designing appropriate saving schemes to match their generally small and irregular contributions.

Completion date जनवरी., 1992
Sponsor TRC
Project leader Arindam Das-Gupta
Consultants/Other authors Dilip Mukherjee, D.P. Patna
An analysis of enforcement practices in India considering the information system on potential assesses, assessment procedures and follow-up in terms of appeals, penalties and prosecution are studied in this report on the basis of a field survey of five income tax ranges as well as secondary data sources. Suggestions are made on all these aspects for the improvement of enforcement.

Completion date जनवरी., 1992
Sponsor TRC
Project leader J.V.M. Sharma
This paper examines the question of integrating income tax levies at the company and shareholders levels and argues in favor of alleviating double taxation by means of tax credits at the company level.

Full text:
Title:
Authors:
Search in:	Books Policy bries Projects Reports Working papers

Projects