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

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Minimum Asset-Based Tax A Critique

Minimum Asset-Based Tax: A Critique Ajay Shah IN their article 'A Minimum Alternative Asset-Based Corporate Tax forlndia' (EPW, July 13), Indira Rajaraman and T Koshy evaluate an asset-based minimum corporate tax. They suggest that this tax would generate improvements in equity and efficiency, apart from revenue gains.

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