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Kerala PSC Indian Economy Book Study Materials Page 453
Book's First Page17 17.1 C h a p t ea rtr t re in ndia Tax STrucTure in india Through taxes, government in reality decides how to draw the required resources from the nation’s households and businesses for public purposes—the money raised so is the ‘vehicle’ by which real resources are transferred from private goods to public goods.* In This Chapter... Tax Investment Allowance Methods of Taxation Tax Expenditure A Good Tax System Collection Rate Methods of Expenditure 14th Finance Commission Value Added Tax FFC Recommendations Goods and Service Tax Concepts Related to FC Commodities Transaction Tax Legitimacy and Taxation Securities Transaction Tax Income and Consumption Anomaly Capital Gains Tax Looking Ahead Minimum Alternate Tax * See Paul A. Samuelson and William D. Nordhaus, Economics, The McGraw-Hill Company, New York, 2005, pp. 327–340. Also see Joseph E. g it an Car E. Wa sh, Economics, W. W. orton, e o , th E i on, 2006, pp. 0 6.