ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Articles by D N DwivediSubscribe to D N Dwivedi

Taxation of Agriculture Some Basic Issues-A Comment

 of India in Relation to Agriculture'', Annals of Arid Zone, Vol I (1 and 3 Ragunathmal Rai: "Akal Kasta Nivarak" Shri Ragunath Ayurvedic Pharmacy, Bali (Marwar) 1942, pp Ml.

Taxable Capacity of Agricultural Sector-An Estimate

An attempt is made here to estimate the taxable capacity of the agricultural sector in UP. Defining taxable capacity as the excess of net income from agriculture over subsistence requirement, the author estimates that in 1965-66 an amount of Rs 172 crores, equal to 10 to 11 per cent of agricultural income, could have been raised through taxation of agriculture in UP.

Incidence of Land Revenue in Uttar Pradesh

Incidence of Land Revenue in Uttar Pradesh D N Dwivedi It is assumed in this article that land revenue cannot be shifted to consumers of agricultural produce. The incidence of the land tax is then measured for Uttar Pradesh on a per-acre, per-cultivator\ and per-acre productivity basis, both in absolute terms and as a proportion to the per-acre and per-cultivator gross and net agricultural produce.
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