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

A+| A| A-

Industrial Restructuring and Surplus Labour

alternative systems of taxation based on the identification of objectively measurable indicators of physical or human capital or input use in each occupation. These can be used to establish not merely taxability, but also average taxable income generated per unit of the chosen indicator/s. Methods such as these have been successfully practised in the developing world [surveyed i n Rajaraman 1995], but are seen as fiscally primitive and are therefore resisted by tax adminstration elites (rained in western methods, tuned to a different stage of fiscal and informational evolution, The Report sees the VAT as the re venue substitute for reduced import levies, but a VAT is also informationaly demanding.

To read the full text Login

Get instant access

New 3 Month Subscription
to Digital Archives at

₹826for India

$50for overseas users

Comments

(-) Hide

EPW looks forward to your comments. Please note that comments are moderated as per our comments policy. They may take some time to appear. A comment, if suitable, may be selected for publication in the Letters pages of EPW.

Back to Top