Taxation History, Theory, Law and Administration

Parthasarathi Shome is Chairman of the International Tax Research and Analysis Foundation in India, and Visiting Senior Fellow at the London School of Economics (UK). He received Brazil’s highest civilian honour, Commander of the Order of the Southern Cross, for his contributions to Brazilian fiscal reform. He was Minister of State and Adviser to the Indian Finance Minister and Chairman of the Tax Administration Reform Commission in India. Earlier, he was Chief Economist at the Revenue and Customs organization in the UK, Chief of Tax Policy at the IMF and Professor of Economics at American University in Washington DC (USA). He was the Director of two national research organisations in India. Additionally, he chaired India‘s Ninth and Tenth Five Year Plan task forces on tax policy and administration. He is a Member of the Board of international fiscal organisations. He is widely published in peer reviewed journals and is the author of many books.

• Introduction to Taxation.- Part I: Selected History of Indian Taxation: Taxation in Ancient India.- Taxation Under the Mughals.-Taxation in Early British Period.-Taxation in Pre-independence Period—The Salt Tax.- Part II: Theory of Taxation: Principles of Taxation.- Market Behaviour of Consumers and Producers.- Introduction of a Tax in the Market.- Incidence of a Tax.- Equity Effects of Taxation.- Tax and Stabilisation of the Economy.-  Part III: Tax Law: Tax Assignment and Revenue Sharing.- Tax Legislation.- Drafting Tax Law.- Part IV: Prevalent Taxes: Income Taxes—Design and Evidence.- Taxation of Income from Interest, Dividends, and Capital Gains.-  Taxation of Individual Income—India Case Study.- Corporate Income Tax—Design and Evidence.- Corporate Income Tax—India Case Study.- Minimum Alternate Tax —India Case Study.-  Consumption and Production Taxes.- Environment Taxes and User Charges.- Indirect Taxation Prior to GST—India Case Study.- Goods and Services Tax (GST) —India Case Study.- Taxation of International Trade—Design and Experience.- Unusual Taxes.- Part V: International Taxation: Double Taxation Avoidance Agreements.- Specific Anti-Avoidance Rules (SAAR).- General Anti-Avoidance Rules (GAAR).- Tax Base Erosion and Profit Shifting (BEPS).-  Taxation of Digital Economy.-   Part VI: Tax Administration: Structure, Customers and People.- Key Administration Processes.- Dispute Management.- Technology and Research.-  Customs Administration.- Part VII: Ideal Tax Design: A Good Tax System: A Rapid Review.