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

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Tax Incidence on Agricultural Sector in Uttar Pradesh

Tax Incidence on Agricultural Sector in Uttar Pradesh Hemlata Rao This paper examines the scope for additional taxation in the agricultural sector in UP. It poses the question: Does the agricultural sector have the capacity to bear additional taxation? An attempt is made to determine the intersectoral tax burden in the state. This is followed by a brief study of the contribution of agriculture to the marginal tax effort.

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