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

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Insurgency in Ceylon-Hard Challenge and Grim Warning

standable in an economy beset with horizontal and vertical inequalities. The study initiated by the TEC was the first step towards horizontal equity in taxation as between agricultural and non- agricultural sectors. Vertical equity has received some attention with regard to non-agricultural incomes. But despite the pious pronouncements in the Plan documents, taxation of the agricultural sector continues to be a sadly neglected feature of fiscal policy in India. And the various studies under review have not been able to provide an objective basis for vertical equity in taxation in the agricultural sector.

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