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Books Dissertations Reports Research Papers and Articles Website Books 1. Acharya Shuklendra and M.G.Gurha, Tax Planning under Direct Taxes,...

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Books Dissertations Reports Research Papers and Articles Website

Books 1. Acharya Shuklendra and M.G.Gurha, Tax Planning under Direct Taxes, Modern Publishers, Lucknow, 2001. 2. Ahmad, Ehtishan and Nicholas Stern Theory and Practice of Tax Reform in Developing Countries, Cambridge, Cambridge University Press, 1991. 3. Anil Kumar Jain and Parul Jain Reforms in Direct Taxes through Union Budgets, RBSA Publishers,Jaipur, 2007. 4. Anupama Gupta, A Study of Personal Income Taxation in India, , Progressive Publishers, Calcutta, 1975. 5. Attitude and Motivations of savings, NCAER Publications, New Delhi, 1964. 6. Bird, Richard, The Administrative Dimension of Tax Reforms in Developing Countries, Duke University Press, London, 1989. 7. Bird, Richard, The Theory and Practice of Tax Reforms in Developing Countries, Duke University Press, London, 1990.

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8. Borah.K.C, Income, Expenditure and Savings in Rural India, Mittal Publications, Delhi, 1985. 9. Borkar,V.V,

Income Tax Reforms in India, Popular Prakashan,

Bombay, 1971. 10. Brigham, Eugine.P., Fundamentals of Financial Management, The Dryden Press, Illinois,1978. 11. Chelliah Raja J.,Towards Sustainable Growth: Essays in Fiscal and Financial Sector Reforms in India, Oxford University Press, Delhi, 1994. 12. Chitta Ranjan Sarkar, Tax Incentives and Economic Growth: An International Comparison,

New Century Publications, New Delhi,

2004. 13. Creviston Carlene, et al., Contemporary Personal Finance, Allyn & Baron Inc., 1985. 14. Das Gupta.A. and Dilip Mookherjee, Incentives and Institutional Reform in Tax Enforcement: An Analysis of Developing Country Experience, Oxford University Press, New Delhi, 1998. 15. DesaiV.R.M, Savings in a Welfare State, , Manaktalas, Bombay, 1966 16. Desai. V.R.M, Social Aspects of Savings,.,Popular Prakashan , Bombay, 1967. 17. Edmonds, Charles.P,Essentials of Personal Finance, Good Year Publishing Co., Inc., California, 1979. 18. Fred.F.Burtok et al.,Personal Economics, Hol Brook Press Inc.,1977. 19. Girish Ahuja and Ravi Gupta, Taxation of Salaried Persons, Bharat Law House Pvt. Ltd., New Delhi, 2010. 20. Gitman, Lawrence.J., Personal Finance, The Dryden Press, Illinois, 1981.

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21. Gupta, Devendra.B., Consumption Pattern In India, Tata Mc Graw hills Publishing Co. Ltd., New Delhi, 1973. 22. Harvey.S.Rosen, Public Finance, The Mc Graw Hills Companies, Inc. 23. Jain Indu, Taxation of Income: An International Comparison; A Selected Study of U.S., U.K., Australia, Malaysia, Pakistan, and India, Manohar Publications, New Delhi, 2004. 24. Jain, Sugan.C and Garg , Rachana, Direct Taxation in India, Arihant Publishing House, Jaipur,1993. 25. Jha Raghbendra, India’s Public Finances : Selected Issues and Suggested Reforms, Indira Gandhi Institute of Development Research, Oxford University Press, 2000. 26. Jha,Shikha, “Tax Evasion, Amnesty Schemes and Black Income: Theory, Evidence and Issues”, India Development Report 1999-2000, Oxford University Press, New Delhi, 2000. 27. John.M.Cheney, Fundamentals of Investments , West Publications Co., Newyork,1992. 28. Khan.M.Y.and Jain.P.K., Nature of Finance Management, Prentice Hall of India- Pvt. Ltd.,New Delhi,1984. 29. Kumar, Vinay, Tax System in India and Role of Income Tax, Deep and Deep Publications, New Delhi. 30. Luigi Bernards, Angela.F and Parthasarathi Shome, Tax Systems and Tax Reforms in South East Asia, Roultedgr, Oxon, 2006. 31. Mehrotra.H.C & S.P. Goyal Income Tax Law and Practice, , Sahityabhavan Publications,2009. 32. Mittra, Personal Finance- Life time Management by Objectives, Harper & Row publishers, Newyork, 1977.

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33. Navjot Dhingra, Tax Reforms and Administration, Deep and Deep Publications, New Delhi, 2005. 34. Nickell, Paulenaand Dorsey,Management in Family Living, Wiley Eastern Pvt. Ltd., New Delhi,1986. 35. Pandey I.M, Financial Management, Vikas Publishing House, New Delhi, 1979. 36. Personal Investment and Tax Planning, Allied Publishers Pvt. Ltd., Bombay, 1979. 37. Raghu.R.Palat, Introduction, Tax Planning for the Salaried Employees, Jaico, Bombay, 1993. 38. Rajaratnam.S and B.V. Venkataramaiah, Tax Planning Issues, Ideas and Innovations, Bharat Law Publications, Jaipur, 2007. 39. Rajni Bedi, Personal Income Taxation: Performance, Reforms and Incentives, Regal Publications, New Delhi, 2007. 40. Richard,M.Bird, Tax Policy and Economic Development, The Johns Hopkins University Press, London,1992. 41. Report of the Task Force on Direct Taxes, Reports on India’s Tax Reforms, Academic Foundation, New Delhi, 2003. 42. Ronald.C.Gable Investments and Financial Planning- The Complete Picture, Reston Publishing Co.,Inc.,Virginia,1983. 43. Saritha Sarma and Sharma.N.K., Tax Planning, First Edition,RBSA Publishers, Jaipur, 2001. 44. Satya Narayan Mittal B.R, Central Taxation of Income in India—A Critical and Suggestive Study, Publishing Corporation, New Delhi. 45. Shambhag.A.N, In The Wonderland of Investments, Popular Prakashan, Bombay,1993. 46. Sreekantaradhya, B.S., Structure and Reform of Taxation in India, Deep and Deep Publications, New Delhi, 2000. 282

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47. Srivastava,C.P., Tax Administration in India,

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Publications, New Delhi 48. Suman, HNPS, Direct Taxation and Economic Growth, Sterling Publishers Pvt. Ltd., New Delhi, 1974. 49. Tax Planning for Salaried Employees, Scientific Publishers, Jodhpur, 1985 50. Taxation of Salary Income and Executive Benefits, Hind Law Publishers, Delhi- 110052, 2003. 51. Taylor.W.J. and Watling, Personal Finance for Managers, Business Books Ltd., London,1970. 52. Thimmaiah.G, Perspectives on Tax Design and Tax Reform, Ashish Publishing House, New Delhi. 53. Vaish, O.P. and Surekha Panadiker,

Direct Taxes- Proposals for

Reforms, Vikas Publishing House Pvt. Ltd., New Delhi. 54. Vinod.K. Singhania and Monica Singhania, Students Guide to Income Tax, Taxman Publication, New Delhi, 2010. 55. Wiley, Fundamentals of Investing, Hamilton Publications, Newyork, 1976. 56. Willet, Edward.R. , Charles.E., PersonalFinance, Merril Books, Inc.,Ohio, 1964. 57. Yasaswy N.J. Personal Investments and Tax Planning, Allied Publishers Pvt. Ltd., Bombay.

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Dissertations 1. Alice Mani, ”Savings of the House hold sector with Special Reference to Kerala”, Ph.D thesis, Cochin University of Science and Technology, Kochi, 1994. 2. Joy.K.J., Personal Finance of Gazetted Officers in Kerala, PhD Thesis, Cochin University of Science and Technology, Kochi, 1997. 3. Muneer.R, Tax Planning Measures Adopted by College and University Teachers in Trivandrum District, M.Phil Project Report submitted to University of Kerala, Trivandrum, 2002. 4. Navjot and Omprakash, Restructuring of Union Government’s Taxation in India, Punjab School of Economics, Guru Nanak Dev University, Amritsar, 2003. 5. Raj, Sukhwant, Personal Income Tax in India, M.Phil. Disertation, 1990, Punjab School of Economics, Guru Nanak Dev University, Amritsar. 6. Sandhu, Karamjit Singh, Direct Taxation in India with Special Reference to Taxation of Income, M.Phil. Dissertation, Panjaj School of Economics, Guru Nanak Dev University, Amritsar. 7. Sathyavathi Parol, Principles of Progressive Taxation and Salaried Employees under the Indian Income Tax Act,1961, PhD Thesis, School of Indian Legal Thoughts, Mahatma Gandhi University, Kottayam, 2006. 8. Sindhu.K, Stock Market Behavior and Economic Growth in India, PhD Thesis, Mahatma Gandhi University, Kottayam, 2007. 9. Srinivas Madhur, An Empirical Study on Taxation and Household savings in India, Indian Council for Research on International Economics, New Delhi, 1984. 10. Sunnykutty Thomas, ”Tax Planning Among Salaried People", PhD Thesis, University of Kerala, Trivandrum, 1998.

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Reports 1. All India Income Tax Statistics, AY 1999-2000, Directorate of Income Tax, New Delhi. 2. Government of India, Report of the Taxation Enquiry Commission 1953, Chairman:Mathai, Ministry of Finance, a, New Delhi. 3. Government of India, Indian Tax Reform, Report of a Survey, 1956, Chairman: Nicholas Kaldor, Ministry of Finance, New Delhi. 4. Government of India, Report of the

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Enquiry Committee 1959, Chairman: Mahavir Tyagi, Ministry of Finance, New Delhi. 5. Government of India, Report on Rationalisation and Simplification of the Tax Structure, 1967, Chairman: Boothalingam.S., Ministry of Finance, New Delhi 6. Government of India, Final Report of the Direct Taxes Enquiry Committee, 1971, Chairman: Justice K.N.Wanchoo,

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Finance, New Delhi. 7. Government of India, Report of the Direct Taxes Law Committee, 1977, Chairman: C.C.Choksi, Ministry of Finance, New Delhi. 8. Government of India, Report of the Economic Administrative Reforms Commission 1983, Chairman: Jha, Ministry of Finance, New Delhi. 9. Government of India, Final Report of Tax Reforms Committee, 1991, Chairman: Raja.J.Chelliah Ministry of Finance, New Delhi. 10. Government of India, Report of the Advisory Group on Tax Policy and Tax Administration for the Tenth Plan, 2001, Chairman: Parthasarathi Shome, Planning Commission, New Delhi.

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11. Government of India, Report of the Task Force on Direct Taxes, 2002, Chairman: Vijay.L.Kelkar, Ministry of Finance and Company Affairs, New Delhi. 12. Government of India, Ministry of Finance, Standing Committee on Finance , Fourteenth Lok Sabha, Preliminary Report on Widening of Tax Base and Evasion of Tax, 2004-’05. 13. Govt. of India, Comptroller and Auditor General of India, Reports 20082010; Ministry of Finance, Annual Report 2010-’11. 14. Government of India Ministry of Finance, Annual Report 2010-’11. 15. Personal Income Tax Systems Under Changing Economic Conditions – Report by the Committee on Fiscal Affairs of OECD, France, 1986.

Research Papers and Articles 1. Ankita Gupta, The Trends and Responsiveness of Personal Income Tax in India, Project Report Series, Indira Gandhi Institute of Development Research, Mumbai, 2009. 2. Bagchi, Amaresh, Information Technology in Tax Administration: Recent Cross Country Experience, Economic and Political Weekly, Vol.XXVIII, Nos. 32 and 33, August 7, 1993. 3. Casanegra de Jantscher, Value Added Taxes in Developing Countries, A World Bank Symposium, World Bank, Washington D.C, 1990. 4. Chelliah, Raja J. and Kavitha Rao. R, Rational Ways of Increasing Tax Revenues in India, 2001. 5. Chitale,M.P., Rationalisation of Personal Income Taxation, Economic and Political Weekly, Vol.XIII, Nos.4-5, Jan.28-Feb.4, 1978. 6. Das Gupt.A., Chattopadhyaya.S.,and Dheeraj Bhatanagar.S., The Economic Theory of Tax Compliance with special reference to Tax

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Compliance Cost, Working Paper, National Institute of Public Finance and Policy, 2002 . 7. Das-Gupta, Arindam, Personal Taxation and Private Financial Savings in India, Economic and Political Weekly, Vol.XXV, No.6, February 10,1990, pp. 325-38. 8. Das-Gupta.A, Shanto Ghosh and Dilip Mookhergee, Tax Administration Reform and Tax payer Compliance in India”, International Tax and Public Finance, 2004. 9. Govinda Rao, M. and Kavitha Rao, R., Trends and issues in Tax Policy and Reform in India” , Working Paper, National Institute of Public Finance and Policy, New Delhi, 2005. 10. Govinda Rao.M , “Tax System Reform in India: Achievements and Challenges Ahead”, Working Paper, National Institute of Public Finance and Policy, New Delhi, 2005. 11. Haughton, Jonathan, Estimating Tax Buoyancy, Elasticity and Stability, Harward Institute of International Development and Suffolk University, African Economic Policy Paper No.11, Washington, DC, 1998. 12. Indian Tax Institute, Inflation Adjustment Scheme for Income Tax, Research Wing of Indian Tax Institute, New Delhi, 1997. 13. Joint Economic Committee, Economic Benefits of Personal Income Tax Rate

Reductions,UnitedStatesCongress, 2001.

14. Kantawala, A.S., Individual Taxation and Inflation, The Indian Economic Journal, Vol45, No.1, July-Sept. 1998. 15. Kapadia.M.B., Tax Planning Through Public Provident Fund, The Chartered Accountants, No.6, Volume 30, 1981

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16. Khatri Yougesh and Kalpana Kochhar , India’s Fiscal Situation in International Perspective, IMF Staff Seminar, Asia and Pacific Department, October,2002.India.. 17. Kwatra, Gagan Kumar, Taxation of capital gains :A Comparative Study, Journal of the Indian Law Institute, Vol.30, No.2, April—June,1988. 18. Lall, V.D., Direct Taxes on Individual and Business Income—Economic Implications and Impact, Economic and Political Weekly, Vol. XVII, N0.12, March 20, 1982. 19. Mitra Pradeep and Nicholas Stern, Tax Systems in Transition, World Bank Policy Research Paper No.2947, Washington D.C., 2003. 20. Mookherjee, Dilip and Das-Gupta. Arindam, Reforming Indian Income Tax Enforcement, IRIS-India, Working Paper No.3., 1995. 21. Pandey,T.N., Policy Regarding Tax Relief Provisions in India and United States Tax Law, Tax and Corporate Referencer, Vol.20, Part 2, May,2000. 22. Pattern of Income Distribution and Savings, NCAER, New Delhi, 1969. 23. Raikhy, Navjot, Om Prakash, Tax Structure in India— PostLiberalisation Scenario, PSE Economic Analyst, Vol.XX, Nos.1-2, 2000. 24. Raina, H.P., Three Keys to Direct Tax Reforms, Business Line, February19, 2005. 25. Ram.J. Pillarisetti, International Journal of Social Economics, Deakin University, Victoria, Australia, Vol.22, Iss.8,1995. 26. Rao, M. Govinda, Tax Reform in India: Achievements and Challenges, Asia-Pacific Development Journal, Vol.7, No.2, December, 2000,

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27. Ria Sinha, An International Comparison of Tax Regimes, discussion paper at Centre for Budget and Governance Accountability, New Delhi49, 2010. 28. Sarma Atil and Manish Gupta, A Decade of Fiscal Reforms in India, Georgia State University, Working Paper, 2002. 29. Saumen Chattopadhyay and Arindam Das Gupta, Personal Income Tax in India: Compliance Cost and Compliance Behaviour of Tax Payers, NIPFP, New Delhi, December, 2002. 30. Shome, Parthasarathi, India: Primary Aspects of a Medium Term Fiscal Strategy, Indian Council for Research on International Economic Relations, New Delhi, December, 2000. 31. Singh Nirvikar and Srinivasan,T.N., Fiscal Policy in India: Lessons and Priorities, working Paper No.207, Stanford Centre for International Development, Stanford,2004. 32. Tirsk,Wayne Tax Reforms in Developing Countries, The World Bank, Washington, D.C, 1997. 33. Upendar, M., The Effectiveness of the Income Tax Laffer Curve in India, The Indian Economic Journal, Vol.49, No.4, April-June, 2002. 34. Viramani, Aravind, An Agenda for Tax Reforms, Chintan Policy Paper No.2, 1997. 35. World Bank, Lessons of Tax Reforms, Washington, D.C,1991.

Website 1. www.indiastat.com 2. saiindia.gov.in 3. shodhganga.inflibnet.ac.in 4. www.incometaxindia.gov.in A Study on Tax Planning Measures Adopted By the Salaried Class in Kerala

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