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

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Tax Reductions and Their Revenue Implications-How Valid Is the Laffer Curve

Tax Reductions and Their Revenue Implications How Valid Is the Laffer Curve? This paper attempts to examine whether the lowering of the rates of direct and indirect taxes in recent years has resulted in higher tax mobilisation. What has been the actual experience in the post-reform period? And will the experience in 1997-98 and thereafter be any different ?

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