BIBLIOGRAPBY

Books

S m i t h , Adam, The Wealth of N a t i o n s , ( E d . ) Edwin Cannan ( 1 9 3 7 1 , Modern L i b r a r y , N e w York.

Se l igman , E .R .A . ( 18941 , P r o g r e s s i v e T a x a t i o n i n Theory a n d P r a c t i c e , Guggenheimer W e l l & Co., B a l t i m o r e .

M i l l , J . S . (18961 , P r i n c i l e s o f P o l i t i c a l Economy, P e o p l e ' s E d i t i o n , Langmans, Green & Co., London.

Itao, V.K.R.V. ( 1 9 3 1 ) , T a x a t i o n of Income i n I n d i a Longmans, Green a n d Company, Bombay.

Simons, Henry C . ( 19381 , P e r s o n a l Income T a x a t i o n , U n i v e r s i t y of Chicago P r e s s , Ch icago .

L u t z , H . L . ( 1 9 4 7 ) , P u b l i c F i n a n c e , 4 t h E d i t i o n , App le ton C e n t u r y Co. , N e w York.

V i c k r e y , W i l l i a m ( 1947 ) , Agenda f o r P r o g r e s s i v e T a x a t i o n , The Ronald Press C o . , N e w York.

Grooves , H a r o l d M. ( 1 9 4 8 ) , T r o u b l e S p o t s i n Taxae ion , P r i n c e t o n U n i v e r s i t y P r e s s , P r i n c e t o n .

D a l t o n , H. ( 19541 , P r i n c i p l e s o f P u b l i c F i n a n c e , 4 t h E d i t i o n , R o u t l e d g e a n d Kegan P a u l L t d . , London.

Downs, Anthony ( 1 9 5 7 ) , A n Economic Theory of Democracy-, H a r p e r and Row, N e w York.

Musgrave, R . A . ( 1 9 5 9 ) , The Theory o f Public F i n a n c e , McGraw H i l l Book C o . , New York.

Sahota, G.S. (19611, Indian Tax Structure and Economic Development, Asia Publishing House, Bombay.

Williamson (1961), Public Expenditure and Revenue - An InternationaJ Comparison, The Manchester School of Economic Studies.

Buchanan, J and Tullock. G. ( 1 9 6 2 1 , The Calculus of Consent, University of Michigan Press, Ann Arbor.

Palkhiwala, Nani A. (L965), The Highest Taxed Nation, Manak Talas, Bombay.

Dass, Radhika (1966) , Finance of the Indian Union Since 1947 , Central Book Depot, Allahabad.

Hinrichs, Harley H. (1966), General Theory of Tax Structure Change during Economic Development, Harvard Law School, Cambridge,

Sabine, B.E.V. (19661, A History of Income Tax, George Allen and Unwin Limited, London.

Cutt, James t 1969), Taxation and Economic Development in India, Frederick A. Praeger Publishers, New York.

Musgrave, Richard A. (1969), A Fiscal System, Yale University Press, New Haven.

Gandhi, Ved P. ( 1970 1, Some Aspects of India ' s Tax Structure, Vora and Co., Bombay.

Srivastava (1970), History of Economic Thought, Chand & Co., Delhi.

Niskanen, William ( 1971 , Bureaucracy and Representative Government, Aldine Publishing Company,.Chicago.

pieg gel, H.W. (19711, The Growth of ~ c o n o m i c Thought; Printice Hall, New Jersey.

Gide and Rist (1973), A H i s t o r y o f Economic Doc t r ine s , Oxford University Press, Calcutta.

Parkin, M. (Ed.) (19731, Essay in Modern Economics, Oxford University Press, London.

Sen, A. (19731, On Economic I n e q u a l i t y , Oxford University Press, London.

Breton, Albert A. (19741, The Ecanomic Theory of R e p r e s e n t a t i v e Government, Aldine Publishing Company, Chicago.

Srinivasan, T.N. and Bardhan, P.K. (19741, Poverty and Income D i s t r i b u t i o n I n I n d i a , Statistical Publishing Society, Calcutta,

Suman, H.N.P.S. (19741, Direct Taxa t ion and Economic Growth i n I n d i a , Sterling Publishers, New-Delhi.

Gupta, Anupam (19751, A S tudy of Personal Income Taxat ion i n I n d i a , Progressive Publishers, Calcutta.

Reynolds, M. and Smolensky (19771, Publ ic Expendi tures , Taxes and t h e D i s t r i b u t i o n of Income: T h e Uni ted S t a t e s , 1950, 1961, 1970, Academic Press, New York.

Venu, S. (19781, The Finance Commissions i n I n d i a , Institute of Financial Management and Research, Madras.

Haney, Lewis H.(1979), H i s t o r y o f Economic Thought, Surjeeth Publications, New Delhi.

Bird, R.M. (Ed.) (1980), Readings i n Taxat ion i n Developing Coun t r i e s , Baltimore.

Dharma Kumar (1982), The Cambridge Economic History of .India, V o l . T I 1757-1 970,Orient bongman, Hyderabad.

Gupta, Anupam and Pawan K. Aggarwal (1982), The Impact of Personal Income Tax, National Institute of Public Finance and Policy, New Delhi.

Crossen, Sijbren (Ed.) (1983), Comparative Tax Studies, Amsterdam.

Chug, Ram L. and J.S. Uppal (19861, Black Economy in India, Tata Mc-Graw Bill, New Delhi.

Mittal, Satya Narayan (19861, Central Taxation of Income in India, B.R. Publishing Corporation, Delhi.

Mongia, J. N. (Ed. ) (1986 ,India 's Economic Development Strategies, 1951-2000 A.D., Allied Publishers,New Delhi.

Rao, A . Krishna (1987), Personal Income Taxation in India, Chugh Publications, Allahabad.

Paul, Satya (1989),Inequality, Poverty and Consumption, Commonwealth Publisher, Delhi.

Thavara j , M. J. K . ( 1992 , Financial Administration of India, Sultan Chand, New Delhi.

Hajela, T.N. (1994) ,History of Economic Thought, Konark, Delhi.

A r t i c l e s

Pagan, Elmer D.(1938), "Recent and Contemporary Theories of Progressive Taxation",Journal of Political Economy, Val-XLVI, No.4.

Chapman, S.J.(1943), "The Utility of Income and Progressive Taxation", Economic Journal, Vol. XXIII, No. 89.

Musgrave, R.A. and T.Thin (1948) "Income Tax Progression - 1929-1948" Journal o f Political Economy, Vol. 56, pp. 498-514.

Slitor, R.E (1948), "The Measuremen-t of Progressivity and Built-in-Flexibility", Quarterly Journal of Economics, vol. 6 2 . , pp, 309-313.

Mishan, E.J. and Dicks-Mireaux, L . A (19581, "Progressive Taxation for Inflationary Economy" American Economic Review, Vol. XLVIII, pp. 590-606.

Cohen, L. (19591, "An Empirical Measurement of the Built-in- Flexibility of Individual Tax", American Economic Review Papers and Proceedings, pp. 532-541.

Chow (1960),"Test of Equality Between Sets of Coefficients in two Linear Regressions", Econometrica, Vol. 28, pp. 591-605.

Gulati, Kuldip S. (1962), "Income Elasticity of Indian Taxes", Economic Weekly, March 31, P 541-642.

Prest, A . R . (19621, "The Sensitivity of the Yield of Personal Income Tax in the United Kingdom", Economic Journal, Vol. 72, September, pp. 576-96.

Black Burn, John 0. (1967), "Implicit Tax Rate Reductions With Growth, Progressive Taxes, Constant Progressivity, and a Fixed Public Share", American Economic Review, Vol. LVII, pp. 163-169.

Thorn, Richard S. (1967), "The Evolution of Public Finance During Economic Development", Social and Economic Studies, Vol. XXXV, pp. 19-53.

Singer, N.M. (19681, "The Use of Dummy Variables in Estimating the Income-Elasticity of State Income-Tax Revenues", National T a x Journal, Vo1.21, No.2, June.

Weisbrod, B. and W. Hansen (19681, "An Income Network ~pproach to Measuring Economic Welfare",American Economic Review, Vol. 58, pp. 1315-29.

Steran, Weiss J.(1969), "Factors Affecting the Government Revenue Shares in Less Developed Countries", Social and Economic Studies, Vol. XVIII, pp. 348-364.

Tanzi, Vito (1969), "Measuring the Sensitivity of the Federal Income Tax from Cross Section Data: A New Approach", The Review of Economics and Statistics, Vol . LI, pp. 206-209.

Atkinson, A.B. (19701, "On the Measurement of InequalFty", Journal of Economic Theory, Vo1.2, pp. 244-263.

Mirlees, J . A . (1971), "An Exploration in the Theory of Optimal Income Taxation," Review of Economic Studies, Vol. 38, pp. 175-208.

Moravetz, David (1971), "The Sensitivity of the Yield of Personal Income Tax in the United Kingdom: A Note", Economic Journal, pp. 613-641.

Allingham, M.G. and Sandmo (1972), "Income Tax Evasion: A Theoretical Analysis", Journal of Public Economics, Vol.1, pp. 323-38.

Mansfield, Charles Y. (19721, "Elastici.ty and Buoyancy of Tax System: A Method Applied to Paraguay", International Monetary Fund Staff Papers Vol. XIX, pp. 423-441.

Nambiar, K.V. and M. Govinda Rao (1972),"Determi.nants of Revenue in Developing Countries", Anvesak, Vol . TI, No.1, pp. 37-49.

Sheshinski, E. (1972), "The Optimal Linear Income Tax", Review of Economic Studies, Vo1.39, pp. 297-302.

Sarma, Atual, M. Govinda Rao and Radhakrishna (1973),"Gujarat1s State Tax Revenue, Growth, Responsiveness, Determinants and Projection",Anvesak, Vol.111, No.1, pp.226-237.

Bonnett, Ronald L . (1.974), "Built-in-Flexibility of Individual Income Taxation in Developed Countries - A Case Study", Indian Economic Review, Vol. IX, New Series. Oct.

Nambiar, K.V. and Joshi, K.C. (1974), "central Taxes in India - A Structural Analysis", Anvesak, Val. IV, No. 1, pp. 67-79.

Choudhry, Nurun N. (19751, "A Study of the Elasticity of the West Malaysian Income Tax System 1961.-70". International Monetary Fund Staff Papers, Vol. XXII No.3, November, pp. 494-509.

Srivastava, D.K. (19751. "On Forecasting Non-Corporate Income Tax Revenues In ~ndia", Public Finance, Vol. X X X , No.3, pp. 428-444.

Wasylenko, M (19751, "Estimating the Elasticity of State Personal Income Taxes", National Tax Journal, Vo1.28, No, 1, March.

Dwivedi, D.N. (1976), "A Buoyancy Approach to Evaluation of Excise Taxation in India", Indian Economic Review Vol.XI. New Series, pp. 181-192.

Gupta, A.K. Das (1976), "Tax Concessions, Equity and Growth", Economic and Political Weekly, April 3, pp. 523-24,

Joye, J.F.J. (1976), "How Progressive are Indian Consumption Taxes", Economic and Politrical Weekly, March 20, pp. 469-77.

Khetal, C.P. and S.N. Poddar (19761, "Measurement of Income Tax Progression in a Growing Economy: The Canadian Experience", Canadian Journal of Economics, Vo1 .9, pp . 613-629.

Lakdawala, D.T. (19761, "Is There a Case for Tax Reductions and Concessions?", Economic and Political Weekly, March 6, pp.885-887.

Kakwani N. (19771, "Measurement of Tax Progressivity: An International Comparisons",Econornic Journal, Vo1.87, pp. 79-89.

Suits, Daniel B. (19771, "Measurement of Tax Progressivity",American Economic Review, Vol. 67, pp. 747-752.

Purohit, M.C. (19781, "Buoyancy and Income Elasticity of State Taxes In India", Artha Vijana, Vol. XX No.3, pp. 244-269.

Choudhry, Nurun N. (19791, "Measuring the Elasticity of Tax Revenue: A Divisia Index Approach", International Monetary Fund Staff Papers,Vol. 26, No.1, pp. 87-122.

Rao, Govinda M. (19791, "Ideological Factors, Political Stability and Tax Revenue Determination - A Case Study of Four States in Indian Federation", Public Finance, Vol. X X X I V , No.1, pp. 114-27.

Hutton, John P. and Peter J. Lambert (19801, "Evaluating Income Tax Revenue Elasticities", The Economic Journal, Vol. 90, pp. 901-06.

Irvine, 1 (19801, "The Distribution of Income and Wealth in Canada in a Life Cycle ~ramework", Canadian Journal of Economics, Vo1.13, pp. 455-79.

Khadye, I.K. (19811, "The Responsiveness of Tax Revenue to National Income in India (1960-61 to 1978-79)", Reserve Bank of India, Occasional Papers, Vo1.2, No.1.

Ansari, M.M. (1982), "Determinants of Tax Ratio: A Cross Country Analysis", Economic and Political W e e k l y , Vol. XVII, No. 25, pp. 1035-42.

~agchi, Amaresh and M.G. Ran (19821, "Elasticity of Non- Corporate Income Tax in India", Economic and P o l i t i c a l Weekly,September 4 , pp. 1452-58.

Creedy, John and Norman Gemmel (1982), "The Built-in- Flexibility of Progressive Income Taxes: A Simple Model " , pub1 i c F inance /F inances Publiques, Vol . 37, No.3, pp.361-371.

Hutton, J.P. and Peter J. Lambert(l982),"Modelling the Effect of Income Growth and Discretionary Change on the Sensitivity of U.K. Income Tax Revenue", Economic Journa1,Vol. 92, pp, 145-155.

Frier, Albert John P. Hutton and Peter J. Lambert (1982), "The Elasticity of the US Individual Income Tax: Its Calculation, Determinants and Behaviour", The R e v i e w of Economics and S t a t i s t i c s , Vo1.64, No.1, pp. 147-51.

Clotfelter, Charles T. (19831, "Tax Evasion and Tax Rates: An Analysis of Individual Returns", Review of Economics and S t a t i s t i c s , Vol. 6 5 , pp. 363-73.

Friesen, P. and D. Miller (1983), "Annual Inequality and Life Time Inequality", Q u a r t e r l y Journal of Economics, Vol. 98, pp. 139-55.

Subramanyam, Ganti (19831, "Some Implications of the Popular ~pproach to Tax Elasticity Estimatesn,Margin, Vo1.16, No.1, pp.30-33

Aggarwal, Pawan K.(1984), "Elasticity and Buoyancy of Major Central Taxes" (1970-71 to 1981-82) Report Submitted to the Sub-Group on Central Resources for the VII Five Year Plan, Nat iona l Institute of P u b l i c Finance and P o l i c y (Mimeo).

Formby, John P. and David Sykes (1984 1 , "State Income Tax Progressivity", PubJic Finance Quarterly, Vo1.12, No.2, pp. 153-65.

Kiefar, Donald W. (1984)"Distribution Tax Progressivity Indexesl',Natianal Tax Journal, Vol. 37, pp. 497-513.

Sury, M.M. (1985), "Buoyancy and Elasticity of Union Excise Revenue in India: 1950-51 to 1980-81",Margin Vo1.18, No.1, pp.40-57.

Hunter, W and C. Scott (19861, "Interstate Differences in Individual Income Taxes", Public Finance Quarterly, Vol. 14, pp. 69-85.

Subramanyam, Ganti and Balaiah, D.(1986), "The Divisia Method of Tax Elasticity", A r t h a Vijnana,Vol. 28, No.4, 341-351.

Subramanyam, Ganti, Kamaiah and Swamy (1986),"Tax Buoyancies and Elasticities",Margin, Vo1.19, No.1, pp.42-47.

Porrnby, John P, W.J. Smith and P.D. Thistle (1987),"Difficulties in the Measurement of Tax progressivity: Further Analysis",Public Pinance/Finances Publiques, Vol. 42, pp. 438-445.

Green,K.V. and E.M. Balkan (19871,"A Comparative Analysis of Tax Progressivity in the United StatesW,Public Finance Quarterly, Vo1.15, pp.397-416.

Kothari, V.N. (1987), "Income Tax Concessions, Savi-ngs and Interest Rates", Economic and Political Weekly,Vol.21, pp.334-336.

Pfahler, Wilhelm (1987),"Redistributive Effects of Tax Progressivity: Evaluating a General Class of Aggregate Measures",Public Finance/Finances Publiques, Vo1.42, No.1, pp.1-31.

Shone, Parthasarathi (19881 , "On the Elasticity of Developing Country ' s Tax Systcm" , Economic and P o l i t i c a l Weekly, A u g . pp. 1750-54.

Aggarwal, Pawan K. (1989), "Income Inequality and Elasticity of Indian Personal Income Tax", National I n s t i t u t e o f Publ ic Finance and P o l i c y Working paper, No. 7/89.

Browning, Edger K. (1989), "Elasticities, Tax Rates, and Tax Revenue", National Tax Journal , Vol. XLII, pp. 45- 57.

Mehta, Shekhar (1989),"Tax Evasion and Income Distribution", National I n s t i Lute of Publ ic Finance and P o l i c y , Working Paper, No. 4 / 8 9 .

Nayak, Pulin B. and Satya Paul 11989),"Personal Income Tax in India - Alternative Structures and Their Distributive Effect", Economic and P o l i t i c a l Weekly , December 16, pp.2779-783.

Aggarwal, Pawan K. (1990a1, "An Empirical Analysis of Redistributive Impact of Personal Income Tax - A Case Study" ,Publ ic Finance/Finances Puhl iques , Vo1.45, No.2, pp.177-192.

------------------- (1990b1, "On Local Measures of Tax Progression: Application in Tax Design", National I n s t i t u t e of Publ ic Finance and P o l i c y , Working P a p e r , No. 12/90.

Fitzerald, John and Tim Maloney (1990),"The Impact of Federal Income Taxes and Cash Transfers on the Distribution of Life Time House Hold Income, 1969- 1981" ,Publ ic Finance ~ u a r t e r l y , Vol. 18, No. 2, pp.182- 197.

Formby, John P., James Smith and Paul Thistle (1990),"The Average Tax Burden and the Welfare Implications of Global Tax Progressivity",Public Finance Quarterly, Vol.18, Nn.1, pp.3-24.

Greene, Kenneth V. and Brian K. Hawley (1990), "Personal Income Taxes, Elasticities and Fiscal Illusion", Public choice, Vol. 72, pp. 101-109.

Kern, Beth B.(1990),"The Tax Reform Act of 1986 and the Progrssivity of the Individual Income TaxW,Public Finance Quarter-ly, Vo1.18, No.3, pp.259-272 .

Poddar, Nripesh(1990),"0n Measurement of Tax Progressivity", Paper Presented at the 27th Conference of Econometrics, Aligarh Muslim University, Aligarh.

Stratmann, Thomas (1990),"A Diagrammatic Representation of Inequality" ,Public Finance Q~arterly~Vol.18, N0.l~pp.47-64.

Aggarwal, Pawan K. (199La), "Do T a x Rate Schedules Affect Sensitivity of Personal Income Tax? An Evidence from a Developing Country", Public Finance/Finances Publiques, Vol. 46, No.1, pp. 1-26.

..---.,.-------------...- 11991b), "A New Global Measure of Tax Progressivity",National Institute of Public Finance and Policy, Working Paper, No. 6/91..

------------------- (1991c),"A New Hybrid Measure of T a x Progressivity".National Institute of Public Finance and Policy, Working Paper, No. 7/91.

Mishra, P.(l991) , "Tax Determinant Studies and ~ocio- Political Variables", Artha Vijnana, Vol. 33, No.2, pp. 112-25 .

Sahota, G.S. (1991), "Tax Payers Responsiveness to Changes in Income Tax Rate in India", National Institute of Public Finance and Policy,Working Paper No. 10/91.

Aggarwal, Pawan K.(1992),"Analysing Progressivity of Personal Income Tax: A Case Study of India", Indian Economic Review, Vol. XXVII, No.2, pp.155-101.

Bhat, Sham and G. Kannabiran 119921, "Measuring Elasticity and Buoyancy of Tax Revenue in Tamil Nadu: A Divisia Index Approach",Prajnan, Vol.XXX1, No.2, pp.195-202.

Ebert, Udo (1992),"Global Tax Progressivity", Public Finance Quarterly, Vo1.20, No.1, pp. 77-92.

Formby, John P, James Smith and Paul Thistle (1992),"0n The Definition of Tax Neutrality: Distributional and Welfare Implications of Policy Alternatives",Public Finance Quarterly, Vo1.20, No.1, pp. 3-23.

Shome, Parthasarathi (1993),"Taxation of High Income Earners", International Monetary Fund Staff Paper, Vo1.93,No.19.

Bhat, K. Sham and V. Nirmala (1993), "Political Economy of Tax Revenue Determination in Indian States", The Indian Journal of Economics, Vol. LXXIII, Part 111, No. 290, pp. 383-396.

Chelliah, Raja J. (1994),"Reforming the Tax Base for Economic Development",Inauqural Address of K.R.Narayan Oration,December, The Austrialian University.

Bagchi., Amaresh (1995 ) , "Stengthening Direct Taxes - Some Suggestions", Economic and Political Weekly, Vo1 .30, No.7&8, pp.380-384.

DWSouza, Errol (3.995),"The Budget Tax Reforms and Public Policy", Economic and PoZitical Weekly, May 6 - 13, pp.1079-84.

Government Publication

Government of India (1992) ,"The Situation in Regard to Income Taxatlon rn IndraW,Flnal Report of the Tax Reforms Commlktee, Part I.

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