LEADER 04022oam 22009854 450 001 9910788407503321 005 20230828235752.0 010 $a1-4623-1954-8 010 $a1-4519-9844-9 010 $a1-283-51588-1 010 $a1-4519-9129-0 010 $a9786613828330 035 $a(CKB)3360000000443761 035 $a(EBL)3014437 035 $a(SSID)ssj0000939939 035 $a(PQKBManifestationID)11491940 035 $a(PQKBTitleCode)TC0000939939 035 $a(PQKBWorkID)10938813 035 $a(PQKB)11589989 035 $a(OCoLC)694141087 035 $a(MiAaPQ)EBC3014437 035 $a(IMF)WPIEE2006093 035 $a(EXLCZ)993360000000443761 100 $a20020129d2006 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe Tax System in India : $eCould Reform Spur Growth? /$fHélène Poirson 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2006. 215 $a1 online resource (24 p.) 225 1 $aIMF Working Papers 300 $a"April 2006." 311 $a1-4518-6353-5 320 $aIncludes bibliographical references. 327 $a""Contents""; ""I. INTRODUCTION AND OVERVIEW""; ""II. THE INDIAN TAX SYSTEM: STYLIZED FACTS AND ISSUES ""; ""III. PRIORITIES FOR REFORMS""; ""References"" 330 3 $aThis paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high dependence on indirect taxes, (2) low average effective tax rates and tax productivity, and (3) high marginal effective tax rates and large tax-induced distortions on investment and financing decisions. The paper finds that the most recently proposed package of reforms would improve tax productivity and lower the marginal tax burden and tax-induced distortions. But firms that rely on internal sources of funds or face problems borrowing would continue to face high marginal tax rates. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2006/093 606 $aTaxation$xLaw and legislation$zIndia 606 $aTaxation$zIndia 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aCorporate Taxation$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aPersonal Income and Other Nonbusiness Taxes and Subsidies$2imf 606 $aPublic finance & taxation$2imf 606 $aCorporate & business tax$2imf 606 $aCorporate income tax$2imf 606 $aIncome and capital gains taxes$2imf 606 $aConsumption taxes$2imf 606 $aRevenue administration$2imf 606 $aIncome tax systems$2imf 606 $aCorporations$2imf 606 $aIncome tax$2imf 606 $aSpendings tax$2imf 606 $aRevenue$2imf 607 $aIndia$2imf 615 0$aTaxation$xLaw and legislation 615 0$aTaxation 615 7$aPublic Finance 615 7$aTaxation 615 7$aCorporate Taxation 615 7$aBusiness Taxes and Subsidies 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aPersonal Income and Other Nonbusiness Taxes and Subsidies 615 7$aPublic finance & taxation 615 7$aCorporate & business tax 615 7$aCorporate income tax 615 7$aIncome and capital gains taxes 615 7$aConsumption taxes 615 7$aRevenue administration 615 7$aIncome tax systems 615 7$aCorporations 615 7$aIncome tax 615 7$aSpendings tax 615 7$aRevenue 700 $aPoirson$b Hélène$01082608 712 02$aInternational Monetary Fund.$bAsia and Pacific Dept. 801 0$bDcWaIMF 906 $aBOOK 912 $a9910788407503321 996 $aThe Tax System in India$93850046 997 $aUNINA