A New Measure of Fiscal Privilege

A. Das-Gupta

Public Finance Review, 1988, vol. 16, issue 2, 244-252

Abstract: A new measure of fiscal privilege is proposed which overcomes defects in Hills's earlier “Degree of Fiscal Privilege.†The measure is used to evaluate personal tax treatment of financial assets in India and wide differences in fiscal privilege are documented.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:16:y:1988:i:2:p:244-252

DOI: 10.1177/109114218801600206

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