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

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Shifting of Tax by Companies-A Comment

A Comment G Narayanan AS a pioneering attempt in a relatively new field Lall's study ('Economic and Political Weekly', May 6, 1967) is highly interesting. I however wonder whether the results have not been somewhat influenced by the choice of periods, which does not appear to be based on any other consideration than that they coincide with the plans.

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