Introduction to Taxation -- Part I: Selected History of Indian Taxation: Taxation in Ancient India -- Taxation Under the Mughals.-Taxation in Early British Period.-Taxation in Pre-independence Period—The Salt Tax -- Part II: Theory of Taxation: Principles of Taxation -- Market Behaviour of...

The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition...