Sihag, Balbir S. - In: Humanomics: The International Journal of Systems and Ethics 25 (2009) February, pp. 55-67
Purpose – The purpose of this paper is to present Kautilya's principles of taxation during the fourth century BCE. Design/methodology/approach – Modern tools of economic analysis are used to present Kautilya's principles on income taxation. Findings – Kautilya implicitly suggests a linear...
