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

Ten suggestions for India to remake a customs regime that's a legacy of the closed economy era

New Delhi, July 6 -- India's Customs Act of 1962 consolidated colonial-era laws drafted to collect revenue and police the ports and borders of the Raj. A gold-control regime had just been imposed. The... Read More