Parthasarathi Shome's Books

Supply-Side Tax Policy

Its Relevance to Developing Countries

By: Mr.Liam P. Ebrill,Mr.George A. Mackenzie,Mr.Parthasarathi Shome,Mr.Ved P. Gandhi,Mr.Luis A. Manas Anton,Jitendra R. Modi,Mr.Fernando J. Sanchez-Ugarte

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Supply-Side Tax Policy

Its Relevance to Developing Countries

By: Mr.Liam P. Ebrill,Mr.George A. Mackenzie,Mr.Parthasarathi Shome,Mr.Ved P. Gandhi,Mr.Luis A. Manas Anton,Jitendra R. Modi,Mr.Fernando J. Sanchez-Ugarte

Written by Ved P. Gandhi, Liam P. Ebrill, George A. Mackenzie, Luis Mañas-Antón, Jitendra R. Modi, Somchai Richupan, Fernando Sanchez-Ugarte, and Parthasarathi Shome, this book contains 12 articles. It examines the relevance to developing countries of the tax policy recommendations of supply-side economists and attempts to delineate policy guidelines to ensure that fiscal management enhances rather than inhibits growth and efficiency in the wider economy.

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Page Count

404

Publisher

International Monetary Fund

Published Date

ISBN 10

0939934914

ISBN 13

9780939934911

Tax Administration and the Small Taxpayer

By: Mr.Parthasarathi Shome

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Tax Administration and the Small Taxpayer

By: Mr.Parthasarathi Shome

Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through self-employed small entrepreneurs, who have good revenue potential. Administrative facilitators such as a single tax covering income tax, VAT, and social security tax, at a reduced rate, do not lower tax evasion. They increase vertical and horizontal inequity, and lead to adverse resource allocation. A strategy is needed, extending modernization achieved in large taxpayer units (LTUs) to small taxpayers, including rationalization of collection and reporting of revenue data for policy formulation.

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International Monetary Fund

Published Date

ISBN 10

1451974574

ISBN 13

9781451974577

Financial Transactions Taxes

By: Mr.Parthasarathi Shome,Ms.Janet Gale Stotsky

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Financial Transactions Taxes

By: Mr.Parthasarathi Shome,Ms.Janet Gale Stotsky

Financial transactions taxes have recently gained attention as a possible means to influence the behavior of financial markets and to reduce destabilizing capital flows. One variation is a tax on all foreign currency conversions, often termed a “Tobin tax.” This paper suggests that these taxes would probably not produce the desired effects and would be difficult to design and implement. It is unclear that the possible advantages in reducing some short-term speculative trading would outweigh the possible disadvantages in impairing the efficiency of financial markets. From an administrative perspective, without a broad international consensus and application, these taxes are likely to be easily avoided.

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International Monetary Fund

Published Date

ISBN 10

1451849958

ISBN 13

9781451849950

Trends and Future Directions in Tax Policy Reform

A Latin American Perspective

By: Mr.Parthasarathi Shome

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Trends and Future Directions in Tax Policy Reform

A Latin American Perspective

By: Mr.Parthasarathi Shome

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries that undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not. Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization.

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International Monetary Fund

Published Date

ISBN 10

1451846266

ISBN 13

9781451846263

Taxation History, Theory, Law and Administration

By: Parthasarathi Shome

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Taxation History, Theory, Law and Administration

By: Parthasarathi Shome

Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.

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Page Count

507

Publisher

Springer Nature

Published Date

ISBN 10

3030682145

ISBN 13

9783030682149

Reports on India's Tax Reforms /c[chairman, Vijay L. Kelkar ; Chairman, Parthasarathy Shome ; Chiarman, Raja J. Chelliah].

By: Vijay L. Kelkar,Parthasarathi Shome,Raja Jesudoss Chelliah

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Reports on India's Tax Reforms /c[chairman, Vijay L. Kelkar ; Chairman, Parthasarathy Shome ; Chiarman, Raja J. Chelliah].

By: Vijay L. Kelkar,Parthasarathi Shome,Raja Jesudoss Chelliah

The Present Publication Includes Important Reports And Statistical Data On Tax Reforms Viz: Report Of The Task Force On Direct Taxes, Report Of The Task Force On Direct Taxes, Report Of The Task Force On Indirect Taxes (Also Including The Consultation Papers); Report Of The Advisory Group On Tax Reforms 2001 And The Chelliah Committee Reports, 1992 And 1993. The Document On Indian Public Finance Statistics, June 2002, Is Also Included.

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Page Count

618

Publisher

Academic Foundation

Published Date

ISBN 10

8171882943

ISBN 13

9788171882946

Reports on India's Tax Reforms /c[chairman, Vijay L. Kelkar ; Chairman, Parthasarathy Shome ; Chiarman, Raja J. Chelliah].

By: Vijay L. Kelkar,Parthasarathi Shome,Raja Jesudoss Chelliah

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Reports on India's Tax Reforms /c[chairman, Vijay L. Kelkar ; Chairman, Parthasarathy Shome ; Chiarman, Raja J. Chelliah].

By: Vijay L. Kelkar,Parthasarathi Shome,Raja Jesudoss Chelliah

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618

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Academic Foundation

Published Date

ISBN 10

8171882943

ISBN 13

9788171882946

The Creation of Poverty and Inequality in India

Exclusion, Isolation, Domination and Extraction

By: Parthasarathi Shome

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The Creation of Poverty and Inequality in India

Exclusion, Isolation, Domination and Extraction

By: Parthasarathi Shome

Poverty in India is intimately connected with caste, untouchability, colonialism and indentured servitude, inseparable from the international experience of slavery and race. Focusing on historical and modern practices, this book goes beyond traditional economic approaches to poverty and demonstrates its genesis in exclusion, isolation, domination and extraction resulting in the removal of human and economic rights. Examining cash and asset transfers, as well as the enhancement of women’s rights, primary health and education, it scrutinizes inadequacies in compensatory policies for redressing the balance. This is an original interdisciplinary contribution that offers bold domestic and international policies anchored in human radicalism to eradicate poverty.

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Page Count

344

Publisher

Policy Press

Published Date

ISBN 10

152923039X

ISBN 13

9781529230390

Book's by Parthasarathi Shome

Supply-Side Tax Policy

Supply-Side Tax Policy

Tax Administration and the Small Taxpayer

Tax Administration and the Small Taxpayer

Financial Transactions Taxes

Financial Transactions Taxes

Trends and Future Directions in Tax Policy Reform

Trends and Future Directions in Tax Policy Reform

Taxation History, Theory, Law and Administration

Taxation History, Theory, Law and Administration

Reports on India's Tax Reforms /c[chairman, Vijay L. Kelkar ; Chairman, Parthasarathy Shome ; Chiarman, Raja J. Chelliah].

Reports on India's Tax Reforms /c[chairman, Vijay L. Kelkar ; Chairman, Parthasarathy Shome ; Chiarman, Raja J. Chelliah].

Reports on India's Tax Reforms /c[chairman, Vijay L. Kelkar ; Chairman, Parthasarathy Shome ; Chiarman, Raja J. Chelliah].

Reports on India's Tax Reforms /c[chairman, Vijay L. Kelkar ; Chairman, Parthasarathy Shome ; Chiarman, Raja J. Chelliah].

The Creation of Poverty and Inequality in India

The Creation of Poverty and Inequality in India

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