Tax Burden on Farm and Non-farm Sectors in India: An Inter-sectoral and Inter-class Analysis [Hardcover]

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 conventional thinking and argues that their systems cannot be implanted into our democratic society.

Print edition not for sale in South Asia (India, Sri Lanka, Nepal, Bangladesh, Pakistan or Bhutan)

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.

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.

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.