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

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Indirect Taxes in India-An Incidence Analysis

An Incidence Analysis Shikha Jha P V Srinivasan This paper seeks to provide an evaluation of the indirect tax structure in terms of, inter alia, its redistributive effects or incidence. A knowledge of these effects is necessary to assess the implications of the indirect tax reform through the introduction of the modified value added tax or 'MODVAT'.

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