Record Details

The Case for Introducing Inheritance Tax in India

Journal of Tax Administration

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Field Value
 
Title The Case for Introducing Inheritance Tax in India
 
Creator Nandy, Amarendu
Sur, Abhisek
Kundu, Santanu
 
Description In the post-liberalization era, while sustained economic growth in India has facilitated significant wealth creation, massive tax evasion and avoidance by the wealthy class had limited the government’s capacity to distribute the fruits of growth, contributing to widening income and wealth inequality. This creates sufficient grounds for introducing inheritance tax to promote inter-generational equity. However, the government must tread with caution, weigh unintended consequences, and take a holistic approach to addressing issues of distributional inequity in the country.
 
Publisher Journal of Tax Administration
 
Contributor
 
Date 2018-05-08
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://JoTA.website/article/view/166
 
Source Journal of Tax Administration; Vol 4, No 1 (2018)
2059-190X
 
Language eng
 
Relation http://JoTA.website/article/view/166/126
 
Rights Copyright (c) 2018 Journal of Tax Administration