Taxation History, Theory, Law and Administration

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 Consumers and Producers.- Introduction of a Tax in the Market.- Incidence of a Tax.- Equity Effects of Taxation.- Tax and Stabilisation of the Economy.- Part III: Tax Law: Tax Assignment and Revenue Sharing.- Tax Legislation.- Drafting Tax Law.- Part IV: Prevalent Taxes: Income Taxes-Design and Evidence.- Taxation of Income from Interest, Dividends, and Capital Gains.- Taxation of Individual Income-India Case Study.- Corporate Income Tax-Design and Evidence.- Corporate Income Tax-India Case Study.- Minimum Alternate Tax -India Case Study.- Consumption and Production Taxes.- Environment Taxes and User Charges.- Indirect Taxation Prior to GST-India Case Study.- Goods and Services Tax (GST) -India Case Study.- Taxation of International Trade-Design and Experience.- Unusual Taxes.- Part V: International Taxation: Double Taxation Avoidance Agreements.- Specific Anti-Avoidance Rules (SAAR).- General Anti-Avoidance Rules (GAAR).- Tax Base Erosion and Profit Shifting (BEPS).- Taxation of Digital Economy.- Part VI: Tax Administration: Structure, Customers and People.- Key Administration Processes.- Dispute Management.- Technology and Research.- Customs Administration.- Part VII: Ideal Tax Design: A Good Tax System: A Rapid Review.

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