The Leap Blog

by Arbind Modi and Ajay Shah In 2017, the Goods and Services Tax (GST) replaced the fragmented indirect tax structure of excise duties, s...

by Gaurav S. Ghosh. Section 33 is one of the more talked-about provisions of the Finance Act, 2018 . This is the section that reintroduces a...

by Gaurav S. Ghosh and Jack Mintz. The most wide-ranging change to the Indian tax system in decades is the introduction of the goods and ser...

by Satya Poddar and Ajay Shah. A previous article, Sequencing in the construction of State capacity: Walk before you can run argues that...

by Ajay Shah. In an ideal world, taxation would be done in a frictionless way. The ideal world is a nice place where there are no transact...

In any country, various arms of government like to indulge in taxation of their own choice, and in setting up little treasuries that they c...

For many decades, India was one of the most protectionist countries in the world. This did great damage to growth and knowledge in India....

by Viral Shah and Ajay Shah. As with many other problems in Indian economic reform, getting to the right destination on the GST requires...

The TAGUP report has been released. For the background, see the creation of the group  and this blog post . The ideas of the report could g...

by Ajay Shah. On VoxEU, there is a fascinating article titled China and India: Those two big outliers by Jesus Felipe, Utsav Kumar ...

For many years, India has been in a slow processes of evolving towards a dual centre-state GST. The rough picture is one with two distin...

While everyone is pondering the ways in which Eurozone is not an optimal currency area, I found myself worrying about the ways in which ...

The 13th finance commission has released the report of the task force on the GST . Here are some responses: Let's design a goo...

Mukul Asher & Amarendu Nandy and S. Narayan have interesting responses on the new direct tax code. I have two areas of disagreement wi...

What might come next in the Indian economy? India is more integrated into the world economy than ever before. In 2000, goods and services ...