1st Edition
Tax Burden on Farm and Non-farm Sectors in India An Inter-sectoral and Inter-class Analysis
By S. L. Shetty
Copyright 2025
360 Pages
1 B/W Illustrations
by
Routledge
360 Pages
1 B/W Illustrations
by
Routledge
Also available as eBook on:
This book provides a detailed, comparative analysis of the relative tax burdens on the farm and non-farm sectors in India in the 1960s. It addresses the key question of mobilising the resources for transforming agriculture-dependent, backward economies into industrial economies. In a comparison with the historical experiences of Japan and the Soviet Union, this book goes against the grain of... Read more
Introduction
1. Taxable Capacity and Its Measurement
2. Estimates of Relative Tax Burdens
3. The Incidence of Public Expenditure
4. Inter-Class Incidence of Taxation
5. Estimates of Potential Tax Revenue from Farm Sector Based on Inter-Sectoral Equity in Tax Burden
6. A Policy Framework for Reforms in Agricultural Taxation
Biography
S.L. Shetty is author of Structural Regression in the Indian Economy Since the Mid-Sixties and Microfinance in India (2012). He was former Founding Director of the EPW Research Foundation, India and has also served as head of the Research Department at The Reserve Bank of India.
