01416pab a2200181 454500008004000000100002200040245004000062260000900102300001600111362001000127520090300137650001301040650001501053773003401068909001001102999001701112952010501129180718b2005   xxu||||| |||| 00| 0 eng d  aDasgupta, Arindam  aRecent individual income tax reform  c2005  ap.1397-405.  a2 Apr  aAn attempt is made here to evaluate recent reform of the non-corporate tax structure by examining its current base, the rate structure, selected administration reforms and likely implications of these reforms for compliance costs and compliance. There are four main conclusions. Tax base reforms have increased the differential treatment of income from different sources. Nevertheless reforms stop short of steps needed to fully capture offsetting benefits from reduced compliance costs and increased tax compliance. Second, the restructured tax rates are the most liberal since the 1960s, except marginaly for individual taxpayers close to the exemption limit. Third, however, reforms are likely to increase individual compliance costs as a percentage to taxes collected. Fourth, compliance and so the revenue impact of recent reforms is likely to have been positive though moderate. - Reproduced.  aTaxation  aIncome tax  aEconomic and Political Weekly  a64724  c64724d64724  00104070aIIPAbIIPAd2018-07-19hVolume no: 40, Issue no: 14pAR65176r2018-07-19w2018-07-19yAR