Anti-profiteering provisions under GST : a move towards ensuring consumer welfare
Year of publication: |
January-June 2018
|
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Authors: | Sury, M. M. |
Published in: |
Vision : journal of Indian taxation. - Delhi : Journal Press India, ISSN 2347-4475, ZDB-ID 2802086-8. - Vol. 5.2018, 1, p. 18-24
|
Subject: | Goods and services tax (GST) | Anti-profiteering provisions | Consumer welfare | Tax credit | Umsatzsteuer | Sales tax | Steuervergünstigung | Tax incentive | Wohlfahrtsanalyse | Welfare analysis | Konsumentenverhalten | Consumer behaviour | Steuerreform | Tax reform | Konsumentenrente | Consumer surplus |
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