Home » Publication » Discussion Papers » List of Previous Working Papers
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Working Paper |
No. |
Authors |
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WP.1/2014 |
Dr.K Gopakumar |
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Fourth state finance commission report of Kerala: Some new directions |
WP.1/2013 |
Dr.Narayana D |
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Incentivising Resource Mobilization by LSGs: Approach of State Finance Commissions & Its Implications |
2011-12 |
Dr. Jose Sebastian & Smt. Anitha Kumary. L |
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Constitution amendment bill on GST: Implications and alternatives |
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Dr.K Gopakumar |
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Revenue and Equity Implications of Goods and Services Tax: A Preliminary Analysis |
WP.8/2011-12 |
Dr. Jose Sebastian & |
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8/2011-1 |
Dr. Jose Sebastian & Smt. Anitha Kumary. L |
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2010 |
Dr. A. V. Jose, |
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Accounts based scrutiny an audit under VAT system- 3 case studies for the state government commercial taxes department |
WP.7/2010-5 |
Dr. N Ramalingam |
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Additional devolution by state to local bodies in the context of GST regime |
WP.6/2010-4 |
Dr. N Ramalingam, Dr. C S Venkiteswaran |
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Tax administration and compliance environment of local bodies |
WP.5/2010-3 |
Dr. Jose Sebastian & Anitha Kumary L |
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WP.4/2010-2 |
Shyama Nair R |
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Debt financing for infrastructure development by local self governments |
WP.3/2010-1 (2) |
Dr. C S Venkiteswaran, Dr. N Ramalingam |
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Own non tax revenue of Kerala: A financial analysis for the period 2002-03 2007-08 |
WP.1/2009-1 |
Dr. N Ramalingam Dr. C S Venkiteswaran |
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Estimation of revenue neutral rate of GST for government of Kerala |
2009 |
Smt. Shyama Nair R |
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Selection of tax payers for recognizing tax compliance performance |
2/2009 |
Dr. Jose Sebastian |
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Fiscal counseling for recession proofing VAT revenue: A note |
1/2009 |
Dr. Jose Sebastian |
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From VAT to GST: Some transitional issues. (Policy brief) |
2008 |
Dr. N Ramalingam |
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Time series data: NSDP sales tax collection cost of tax collection (Policy brief) |
2/2008 |
Smt. Anitha Kumary L |
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Implication of recent inflation on the tax potential of individual commodities (Policy brief) |
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Dr. Jose Sebastian, |
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1/2008 |
Dr. Jose Sebastian |
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2007 |
Dr. N Ramalingam |
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1/2007 |
Dr. N Ramalingam |
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Liability management in government: Some issues and suggestions |
3/2004 |
Dr. N Ramalingam |
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Sales tax performance in the post liberalisation period |
2/2004 (2) |
Smt. Anitha Kumary L Smt. Shyama Nair R |
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Administrative leadership at commercial taxes department of government of Kerala |
1/2004 |
Dr. N. Ramalingam |
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Taxing of services at the state level: A study , submitted to the vice chairman, state planning board government of Kerala |
2003 |
Dr. N Ramalingam, Dr.Venkiteswaran |
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Suggestions relating to commercial taxes department submitted to 12th finance commission |
2003 |
Smt. Anitha Kumary L |
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Value added tax revenue from sugar, tobacco and textiles for 2003-04 |
2003 |
Dr. Jose Sebastian, |
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3/2003 |
Dr. Thomas Joseph |
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2/2003 |
Dr. N. Ramalingam Sri. S. Anil Kumar |
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1/2003 |
Dr. Thomas Joseph |
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Commercial taxes department of government of Kerala: Towards a computer based information system |
2/2002 |
Dr. N. Ramalingam |
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Responsiveness of sales tax to net state domestic product (N S D P) |
1/2002 |
Smt. Anitha Kumary L Smt. Shyama Nair R |
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Revenue impact of introduction of VAT in Kerala: A preliminary exercise
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12/2001 |
Smt. Anitha Kumary L Dr. Jose Sebastian |
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11/2001 |
Dr. Thomas Joseph |
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10/2001 |
Sri. K. Gopakumar & |
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9/2001 (4) |
Dr.Ramalingam Sri. M L Paul & Dr.Venkiteswaran |
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Transition to VAT regime & additional resource mobilisation through amendment of KGST Act,1963
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8/2001 |
Dr.Ramalingam Dr.Venkiteswaran |
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7/2001 |
Smt. L Anitha Kumary |
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Re-engineering of commercial taxes department under VAT context
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6/2001 |
Dr.Ramalingam |
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State level taxation of services in the vat context – A proposal
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5/2001 |
Sri. Johnmathai Dr. N. Ramalingam Dr.Venkiteswaran |
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Value added taxation [VAT] on maximum retail price [MRP] making vat context
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4/2001 |
Dr.N. Ramalingam |
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3/2001 |
Sri. K Gopakumar Dr. N Ramalingam Dr. C S Venkiteswaran |
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2/2001 |
Smt. Anitha Kumary L |
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1/2001 |
Sri. K. Gopakumar Dr.N. Ramalingam |
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Identification of commodities for indexing and a common commodity code for south Indian states |
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Sri. V Murukesh Kumar |
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1/2000 |
Dr. Jose Sebastian |
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Scope and ambit of audited accounts under section 27A of the KGST Act effective procedures |
10/99 |
Sri. V Murukesh Kumar |
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9/99 |
Sri. K. Gopakumar |
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Information system for tax administration: re-structuring of statutory forms |
8/99 |
Dr.N. Ramalingam & Dr.Venkiteswaran |
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Additional resource mobilisation through rationalization of subsidies |
7/99 |
Dr. Jose Sebastian |
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6/99 |
Dr. Thomas Joseph Thoomkuzhy |
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The Kerala general sales tax act, 1963 – introduction of certain new provisions |
5/99 |
Sri. M.L. Paul |
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Non-tax revenue of states–a comparative analysis with special reference to Kerala |
4/99 |
Smt. Anitha Kumary L Smt. Shyama R Nair |
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Entry tax on textiles and tobacco
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3/99 |
Sri. K.Gopakumar & |
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Working of sales tax incentives in Kerala |
2/99 |
Smt. Anitha Kumary L |
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1/99 |
Dr. N. Ramalingam & Dr.Venkiteswaran |
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11/98 |
Dr. R.P. Nair |
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Impact of changes in central excise on Kerala’s sales tax revenue |
10/98 |
Smt. Anitha Kumary. L. Dr. Jose Sebastian |
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Analysis of commodity-wise sales tax revenue data: Some preliminary results |
9/98 |
Dr. R. P. Nair |
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Re-fixing sales tax rates to compensate for the erosion of purchasing power due to inflation |
8/98 |
Smt. Anitha Kumary L |
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Simplified assessment for small scale dealers
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7/98 |
Sri. S. Radhakrishnan |
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Charging provision under the KGST Act, 1963 proposals for simplification
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6/98 |
Sri. S. Radhakrishnan |
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5/98 |
Dr. N. Ramalingam Sri. M.L.Paul |
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4/98 |
Sri.S.Radhakrishnan |
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Slump in rubber price: A preliminary analysis
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3/98 |
Smt. Anitha Kumary L Smt. Shyama. R. Nair |
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Towards an MRP based sales tax system principles and legal issues |
2/98 |
Dr.N.Ramalingam Dr.Venkiteswaran |
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Rationalization of expenditure in public sector undertakings and autonomous institutions |
1/98 |
Dr. N. Ramalingam & Dr. Jose Sebastian |
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Rate wise table of the KGST act, 1963 with schedule rate, effective tax rate |
1/97 |
Sri.M.L.Paul |
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An Introduction to floor rate system and harmonization of sales tax rate structure in Kerala |
1/97 |
V. Murukesh Kumar |
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Legal disputes relating to commodity classification for sales taxation |
3/95 |
Dr. Jose Sebastian |
Gulati Institute of Finance and Taxation