An autonomous research institute under the Ministry of Finance


Tax Policy and Enterprise Development in South Asia

Publication date

Jul, 2014


Country Study Report: India submitted to Governance Institutes Network International (GINI), Pakistan


R. Kavita Rao, Amarjyoti Mahanta, Kausik K. Bhadra


This study examines the impact of tax on enterprise development on three specific themes: (a) Impact of Tax Exemptions and Concessions on Enterprise Development; (b) The Impact of the Value-Added-Tax (VAT) on Enterprise Development; and (c) The Impact of Property Tax on Enterprise Development.


This was an IDRC funded project covering five countries – India, Pakistan, Nepal, Bangladesh and Sri Lanka. It was coordinated by Governance Institutes Network International (GINI), Pakistan.


The targeted outcomes include five Country Study Reports as well as a regional report based on meta -analysis, which can be found on GINI website.



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