Are the union excise duties regressive: an analysis of their burden by income class
In: Artha vijñāna: journal of the Gokhale Institute of Politics and Economics
ISSN: 0004-3559, 0971-586X
Union excise duties are the most important indirect taxes imposed by the Central Government on goods which are domestically produced for sale and consumption within the country. The paper investigates whether the burden of union excise duties has been distributed in an equitable manner among different income or expenditure classes and whether these duties are regressive, proportional or progressive. Estimation of the burden of these duties by various income classes for the year 1975-76. (DÜI-Sen)