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

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Dissecting the Tax Structure

Dissecting the Tax Structure Amaresh Bagchi THE most obvious and, understandably, the most notorious fact about India's tax structure is the high scale of direct taxes. All the world knows that India is the "highest-taxed nation'', that here, with the maximum tax rate exceeding 80 per cent, "it pays more to evade tax on Rs 20/than to earn Rs 100/-" and that taxes on income, profits and wealth are killing all urges for growth. Indeed, going by the schedules of personal income-tax

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