Cost and Efficacy of Fiscal Incentives- Case of Sales Tax Subsidy

Cost and Efficacy of Fiscal Incentives Case of Sales Tax Subsidy V B Tulasidhar M Govinda Rao Fiscal incentives to promote industrial development have multiplied, but their cost and their effect on industrialisation remain indeterminate. There exist some studies of fiscal incentives extended by the Central government, but those given by State governments remain an unexplored area.