Patterns of change in citizenship regimes help explain differences in tax structure in Brazil and India. Changes to citizenship regimes include the mobilization of new collective identities, the substantive demands they articulate, and the stable linkages that connect them to public life. When...

With opening of the economy in 1991 and subsequent removal of regulatory and trade barriers, India became an attractive investment (Foreign Direct Investment-FDI) destination. A large number of multinationals have established operations in India to utilise the services of available skilled...