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Arindam Das-Gupta

Goa Institute of Management

Professor

Ribandar, Goa 403006

India

http://www.gim.ac.in

SCHOLARLY PAPERS

15

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Top 17,932

in Total Papers Downloads

6,797

TOTAL CITATIONS
Rank 45,626

SSRN RANKINGS

Top 45,626

in Total Papers Citations

26

Scholarly Papers (15)

1.

Value Added Tax Evasion, Auditing and Transactions Matching

Rutgers University WP 96-07
Number of pages: 38 Posted: 12 Nov 1996
Ira N. Gang and Arindam Das-Gupta
Rutgers University - Economics Department and Goa Institute of Management
Downloads 1,358 (36,360)
Citation 1

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2.

Public Finance in Developing Countries

Rotman School of Management Working Paper No. 2111065
Number of pages: 31 Posted: 18 Jul 2012 Last Revised: 22 Oct 2012
Arindam Das-Gupta and Richard M. Bird
Goa Institute of Management and affiliation not provided to SSRN
Downloads 1,185 (44,457)
Citation 3

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public finance, fiscal advice, fiscal decentralization, taxation, globalization, non-tax revenue

3.

Economic Analysis of India's Double Tax Avoidance Agreements

Number of pages: 33 Posted: 30 Jun 2010 Last Revised: 04 Jul 2010
Arindam Das-Gupta
Goa Institute of Management
Downloads 909 (64,657)
Citation 2

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DTAAs, Tax Treaties, Tax Avoidance, Double Tax Relief, Round-Tripping, Tax Havens, Global Fiscal Commons, Treaty Shopping, Harmful Tax Initiative, Foreign Direct Investment

4.

The Income Tax Compliance Cost of Corporations in India, 2000-01

Number of pages: 43 Posted: 03 Dec 2003
Arindam Das-Gupta
Goa Institute of Management
Downloads 597 (112,746)
Citation 4

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Corporation Tax, Compliance Costs, India

5.

The Compliance Cost of the Personal Income Tax in India, 2000-01: Preliminary Estimates

Number of pages: 39 Posted: 02 Dec 2003
Arindam Das-Gupta
Goa Institute of Management
Downloads 503 (139,549)
Citation 2

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Personal Income Tax, Compliance Costs, Bribes

6.

An Analysis of the Effectiveness of the State Tax Administration in India with Particular Reference to the Value-Added Tax

Number of pages: 45 Posted: 04 Jan 2013
Arindam Das-Gupta and Fernanda Andrade
Goa Institute of Management and Goa Institute of Management
Downloads 446 (161,218)

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tax administration, tax performance, VAT, India sub-national taxes

7.

An Assessment of the Revenue Impact of the State Level VAT in India

Number of pages: 24 Posted: 02 Nov 2011 Last Revised: 21 Nov 2011
Arindam Das-Gupta
Goa Institute of Management
Downloads 388 (189,624)
Citation 3

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value-added tax, revenue performance, subnational tax, tax administration, India, empirical assessment

8.

Internal Trade Barriers in India: Fiscal Check-Posts

Number of pages: 23 Posted: 05 Sep 2003
Arindam Das-Gupta
Goa Institute of Management
Downloads 364 (203,870)
Citation 3

Abstract:

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Road check-posts, Fiscal frontiers, Federal finance, Fiscal autonomy, India, European Union

9.
Downloads 310 (243,428)
Citation 2

Some Problems With the Indian Goods and Services Tax

Number of pages: 15 Posted: 03 Jan 2019
Arindam Das-Gupta
Goa Institute of Management
Downloads 310 (241,085)
Citation 2

Abstract:

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Value Added Tax, Goods and Services Tax

Some Problems with the Indian Goods and Services Tax

Posted: 07 Aug 2018
Arindam Das-Gupta
Goa Institute of Management

Abstract:

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Goods and Services Tax, VAT, India

10.

The Vat Versus the Turnover Tax with Non-Competitive Firms

Number of pages: 24 Posted: 10 Dec 2003
Arindam Das-Gupta
Goa Institute of Management
Downloads 248 (307,444)
Citation 1

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VAT, Retail Sales Tax, Turnover Tax, Welfare, Tax Revenue, Cournot, Stackelberg

11.

Neglected Topics in Public Economics Courses

Number of pages: 62 Posted: 22 Oct 2008
Arindam Das-Gupta
Goa Institute of Management
Downloads 218 (349,796)
Citation 2

Abstract:

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12.

Reforming Tax Systems: The World Bank Record in the 1990s

Number of pages: 40 Posted: 20 Apr 2016
Luca Barbone, Arindam Das-Gupta, Luc De Wulf and Anna Hansson
CASE - Center for Economic and Social Research, Goa Institute of Management, World Bank and World Bank
Downloads 201 (378,726)
Citation 1

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13.

Fiscal Resources for Inclusive Growth

Asian Development Bank Economics Working Paper Series No. 416
Number of pages: 39 Posted: 02 Feb 2015
Arindam Das-Gupta
Goa Institute of Management
Downloads 70 (875,328)
Citation 2

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fiscal policy, fiscal resources, taxes, non-tax revenue, growth effects, distribution effects, developing Asia

14.

Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes

International Tax and Public Finance, Vol. 7, No. 2, 2000
Posted: 22 Jun 2001 Last Revised: 03 Jan 2013
Arindam Das-Gupta and Ira N. Gang
Goa Institute of Management and Rutgers University - Economics Department

Abstract:

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15.

Tax Amnesties as Asset Laundering Devices

Journal of Law, Economics, & Organization, Volume 12, No. 2, Fall 1996.
Posted: 21 Oct 1996
Arindam Das-Gupta and Dilip Mookherjee
Goa Institute of Management and Boston University - Department of Economics

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