Arindam Das-Gupta

• Incentives and institutional reform in tax enforcement
• An economic analysis of income tax compliance in India, 1971-89
• Tax compliance costs and non-filing behaviour
• The compliance cost of the personal income tax in India, 2000-01
• The economic theory of tax compliance with special reference to tax compliance costs
• The income taxe compliance cost of corporations in India, 2000-01
• The VAT versus the turnover tax with non-competitive firms