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GST Rate Rationalization Framework: Evaluating Input Tax Credit Fraud And Structural...

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Policy UpdateRitobrata PurkayasthaBackgroundThe rollout of the Goods and Services Tax (GST) in July 2017 marked the most extensive structural overhaul of India’s fiscal federalism,...

Property Tax: Revenue untapped in India – IMPRI Impact and Policy...

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Soumyadip Chattopadhyay and Arjun KumarProperty tax, levied on ownership of any real property, is a significant source of revenue for city-level municipal governments in India. However, revenue...