The present paper deals with the tax structure of house rent allowance (HRA) and procurement of real estate in India. HRA forms a popular basis of compensating employees in India - both in public and private sectors. HRA attracts personal taxation from Income Tax point of view. Although there...

Combinations of point forecasts from expert forecasters are known to frequently outperform individual forecasts. It is also well documented that combination by simple averaging very often has performance superior to that of more sophisticated combinations. This empirical fact is referred to as...

This is a companion piece to an article that carefully analyzes tuition tax credit scholarship programs now popular around the country. This article offers a model statute for states considering or improving such programs that addresses concerns raised in my previous article. The companion...