ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Economics of Sugarcane Farming

that taxation should be carried to that limit where not even a penny remains with the tax payers. In other words, it connotes the total national dividend because this is the limit of what can be collected by the State." All these definitions of the concept of taxable capacity given by Shirras are unacceptable on both analytical and operational grounds.

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