Public Finance International Trade and Customs
PAPER III - PUBLIC FINANCE, INTERNATIONAL TRADE AND CUSTOMS CONVENTIONS
Candidates are expected to have a
basic knowledge of economic theories relating to public finance,
international trade and commerce. In addition they should
have knowledge of International Conventions and Agreements,
required to be complied with or enforced by the Customs
authorities of India.
- Canons of taxation - Direct and Indirect taxes.
- Apportioning of the tax burden - Benefit received
approach; Ability to payapproach.
- Incidence of taxes - incidence of customs &
Central Excise duties - theories of tax shifting - the problems
of double & multiple taxation - value added tax.
General equilibrium approach to incidence of taxation.
- Commodity taxation and Revenue allocation - Optimal
Commodity tax approach - Theory of tax design and reform.
- Commodity taxation in India - the structure and
administration of Customs and Union Excise Duties and Sales Tax
- The objective of budgetary policy and fiscal
policy in a developing country - principles of public
expenditure - Centre-State financial relations in India -
Tax overlapping between Centre and States. Tax
- Theory of Public Finance, Musgrave, R.A.
- Lectures in Public Economics - Mc. Graw Hill,
Atkinsan A and Stightz.
- Public Finance in
Theory & Practice - Prest, A.R.
- Government Finance in Developing Countries - Richard Goode
- The Theory of Taxation for Developing
Countries, Newberry & Stern.
- Tax Reform and Development - An Economic Analysis
of the Indian Fiscal System. Ahmed I and Stern,
Nicholas Cambridge University Press, 1990.
- Public Finance, Bhatia, H.
- Fiscal Policy in Developing Countries - Chelliah,
- "Public Finance : A Normative Theory", Business
Publication - Tresch (R.W.)
- Incidence of Indirect Taxes in India 1973-74, National
Institute of Public Finance & Policy.
- Public Sector Economics, Robin Boadway, Winthrop
Publishers, Cambridge, 1979.
- Report of the Indirect Taxation Inquiry Committee.
- Finance Commission Reports.
- Survey of Research on Indian Fiscal Federalism - M.G.
Rao and R.J. Chelliah - NIPFP.
- Economic crisis in India - The Way Ahead - Bimal Jalan
- Economic Crises - Fiscal and Debt Management - B.B.
- World Development Reports (The World Bank).
- India Development Reports.
- Theories of International Trade - Classical and Modern.
- Terms of Trade and gains fro