Elements of Indian Taxation: Elements of the Theory of Taxation, With Special Reference to Indian Conditions (Classic Reprint)

Excerpt from Elements of Indian Taxation: Elements of the Theory of Taxation, With Special Reference to Indian Conditions

This little book owes its appearance to the somewhat accidental circumstance that during the last few years special causes have compelled me to read a good deal of controversial literature, mostly of a journalistic kind, dealing with Indian administrative matters, and apparently widely read by the educated public of India. This literature I have found full of criticisms, often very pun gently and eloquently expressed, of the methods of taxation adopted by the Government of India. But nearly the whole of it is characterised by a strange lack of perspective. Speakers and writers seldom see Indian financial conditions steadily, or see them whole.

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