Shome, Parthasarathi - 2021 - 1st ed. 2021.
-- 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 …Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration …