IMO’s carbon levy and implications for India’s tax architecture (Record no. 533891)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01036nam a22001337a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 260713b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Singh, Manoj Kumar and Anil, Niranjana J. |
| 245 ## - TITLE STATEMENT | |
| Title | IMO’s carbon levy and implications for India’s tax architecture |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Economic & Political Weekly |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 61(25), Jun 20, 2026: p.27-30 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The International Maritime Organization’s proposed global carbon levy marks a significant shift in maritime climate governance and raises important questions for India’s taxation framework. This article examines the constitutional and legal issues involved in domesticating the levy, including its classification within India’s fiscal architecture and the legislative route required for implementation. It also analyses enforcement challenges, relating to customs administration. – Reproduced https://www.epw.in/journal/2026/25/commentary/imos-carbon-levy-and-implications-indias-tax.html |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Economic & Political Weekly |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2026-07-13 | 61(25), Jun 20, 2026: p.27-30 | AR139350 | 2026-07-13 | Articles |