000 01060nab a2200241 c 4500
999 _c143991
_d143991
003 ES-MaIEF
005 20210505122434.0
007 ta
008 210505t2021 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _968908
_aKotha, Ashrita Prasad
245 0 _aBudgetary treatment of Indian earmarked taxes
_ba tale of governance gaps
_c by Ashrita Prasad Kotha
260 _c2021
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aIn this article, the author analyzes the inconsistent treatment of cesses in India, considering how varying policies regarding the characterization and use of earmarked taxes ultimately enable India's Union government to understate the fiscal deficit.
650 4 _948067
_aPOLITICA FISCAL
650 4 _948131
_aPRESUPUESTOS
650 4 _941783
_aDEFICIT PUBLICO
650 4 _945694
_aINDIA
773 0 _9164762
_oOP 138-Bis/2021/101/11
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_gv. 101, n. 11, March 15 2021, p. 1419-1425
942 _cART