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

Articles by S L ShettySubscribe to S L Shetty

Inter-Class Incidence of Taxation in Farm and Non-Farm Sectors in India

and Non-Farm Sectors in India S L Shetty The existing differential in the tax burdens of farm and non-farm sectors may appear to follow from the difference between their inequality patterns. For, it may be argued that under progressive taxation the greater the inequality in income the larger the tax revenue earned by the State. But there is a false premise here. The prevailing systems of taxation in the farm and non-farm sectors are entirely different in nature and progressiveness. In fact, land revenue which is the principal direct tax on the farm sector is at best a proportional tax, whereas the income-tax on the non

Recent Trends in Inter-Sectoral Terms of Trade

Domestic terms of trade, as between the sectors, play a significant role in the process of development by providing a measure of shifting incomes from one sector to another, Where Government finds, it inconvenient for socio-political reasons, to impose a direct fiscal burden

Index Numbers of Industrial Production-A Chain Series

A Chain Series S L Shetty The revised series of index numbers of industrial production fails to present the true picture of growth rates in industrial output for the years prior to 1960.


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