वित्त मंत्रालय के तहत एक स्वायत्त अनुसंधान संस्थान

NIPFP text

 

Projects

Corporate Tax Reforms – The issue of Integration

Corporate Tax Reforms – The issue of Integration

  • Completion date जनवरी., 1992
  • Sponsor TRC
  • Project leader J.V.M. Sharma
  • Focus

    This paper examines the question of integrating income tax levies at the company and shareholders levels and argues in favor of alleviating double taxation by means of tax credits at the company level.