Taxation

Customs Tariff Reform, Economic and Political Weekly, Vol. XL No. 11, March 12-18, 2005, pp. 1006-1008.

Central Value Added Tax: CENVAT, Economic and Political Weekly, Vol. XXXVI No. 8, February 24-March 2, 2001, pp. 630-632.[i]

Indirect Tax Evasion and Production Efficiency, Journal of Public Economics, Vol. 39(1989), pp 223-237.

Tax Reform in Developing Countries: Issues, Policies and Information Gaps, Public Finance Vol. 43, No. 1 (1988), pp. 19-37.

Personal Income Taxes in Developing Countries (with G. Sicat), The World Bank Economic Review, Vol. 2, No. 1 (January 1988).

with Bishwanath Goldar, Choorikkad Veeramani and Vipul Bhatt, “Impact of Tariff Reforms on Indian Industry: Assessment Based on a Multi-Sector Econometric Model,” Working Paper No. 135, ICRIER, June 2004. http://www.icrier.org/page.asp?MenuID=24&SubCatId=175&SubSubCatId=233

Towards a Competitive Economy: VAT and Customs Duty Reform, Planning Commission Working Paper No. 4/2002-PC, April 2002. http://www.planningcommission.nic.in/reports/wrkpapers/wp_vat.pdf .

Tax and Contractual Arrangements for Natural Resource Exploitation, World Bank Staff Working Paper No. 752, World Bank 1985.

Policy Briefs – Customs Tariff Reform – Vol. 1 No.1 Rev, ICRIER, December 2004.

Policy Briefs – Central Value Added Tax (CENVAT) – Vol. 1 No. 2, ICRIER, February 2003.

Policy Briefs – Customs Tariff Reform – Vol.1 No. 1, ICRIER, January 2003.

An Agenda for Tax Reform,” Chintan Policy Paper No. 2, May 1997.

Tax Evasion, Corruption and Administration: Monitoring the People's Agents Under Symmetric Dishonesty, DRD discussion paper No.271, World Bank, May 1987.

The Microeconomics of a Corrupt Tax Bureaucracy, Development Research Department Discussion Paper No. 54, World Bank, May 1983.

Direct Taxes and Fiscal Policy Issues: An Illustration for East Asia, 3PE No. 87-15, Development Research Department, World Bank, June 1987.

Personal Income Taxes in Developing Countries: International Comparisons (with G. Sicat), Development Research Department Discussion Paper No.265, World Bank, March 1987.

Efficiency of Practical Resource Rent Tax Systems: Threshold Rates and Income Taxes, Development Research Department Discussion Paper No. 164, World Bank, 1986.

Measuring Income Tax Incentives Under Evasion: Effective Average and Marginal Rate Schedules, DRD Discussion Paper No. 187, World Bank, September 1986.

Implications for a VAT in India: The Deductibility System, Development Research Department Discussion Paper No. 165, World Bank, 1986.

Efficiency of Tax Contract Policies for Resource Rent Collection, Development Research Department Discussion Paper No 163, 1986.

Domestic Indirect Taxes and Tax Reform in India, 3PE No.85‑7, Development Research Department, World Bank, December 1985.

Administrative Constraints and Tax Structure in Dualistic Economies, 3PE No. 87-13, Development Research Department, World Bank, May 1987.