Empirical studies uphold GDP growth rate as one of the determinant factors of FDI inflows. United Nations Conference on Trade and Development (UNCTAD) in its World Investment Report 2002 and 2012 identified Real GDP growth and GDP per capita of the host country as crucial factors that attract...

"An important feature of the GAAR is the threat of it's use. If you step outside the lines of reasonable behaviour, and engage in tax planning that is aggressive, the rule will be applied. The deductions you seek will be denied. That's a very important important step. It's a very important sword...

This paper investigates whether tax evasion creates incentives among firms to reorganize their production under Value-added Tax (VAT). VAT is world's most popular consumption tax and is considered revenue efficient since cross-reporting of firm-to-firm transactions facilitates self- enforcement....

India is experiencing a long democratic revolution. A social and political transformation extending over half a century has made widening circles of its citizens in to politically conscious and active agents who exercise pressures upon the state. This democratic revolution has given rise to a...

The paper made a comprehensive analysis of public debt and outstanding liabilities on Haryana with a view to understand whether public debt is used for accelerating growth and development or it is result of misplaced spending priorities by the incumbent governments mainly by opportunistic...

We study how a fragmented political landscape affects fiscal policy and economic growth with a sample of 15 Indian States over the period 1980-2000. We measure state-level political fragmentation with an inverse Herfindahl index for party vote shares in the state legislature. Our results show...

This study empirically examines the impact of real interest rate on income inequality in India within a Kuznets Curve framework considering the role of economic growth, trade openness and technological innovation as the control variables. This study employs the ARDL bounds test for validating...

India's real GDP growth slipped substantially after the North Atlantic financial crisis. Return to a sustained high growth trajectory is feasible but it will need much more focused attention to the revival of manufacturing and to the acceleration of investment in transport and infrastructure....