Customs duty: India must reform its default payment process to minimize logistical delays

New Delhi, Sept. 23 -- Of the three great taxes India that collects, customs is an exception. Income arises today, tax on it is deposited monthly and returned annually. As for tax on consumption, a su... Read More

Anti-canons of taxation: place the economy's interests above the government's convenience

New Delhi, Aug. 27 -- The affirmative principles of tax policy are settled doctrine. Equity, fairness, certainty, simplicity, neutrality, predictability, efficiency, transparency and adequacy. This is... Read More

Lopsided GST flexibility: India needs to resolve a stark asymmetry in this tax regime

New Delhi, Aug. 6 -- Nine years after India rolled out its Goods and Services Tax (GST), one philosophy has proven more durable than anything in the architecture of the law: when a taxpayer misses a d... Read More