The challenge to the tax system to expand both the revenue base and progressively bring into the net larger number of … taxpayers remains as daunting as ever. The object is not to ignore the generally beneficial impact of deregulation and tax … friendly measures in providing a more conducive environment for tax compliance. Nor can it be suggested that tax reform be …

Extension of the wealth tax to agriculture, it will be recalled, was opposed on the ground that it would hurt even the … being exempted from the tax. The opposition to the tax came from even .political parties and groups generally associated …

The most popular technique for estimating tax elasticities is the “Proportional Adjustment†method. This paper shows …