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Abstract

This study presents the estimates and analysis of relative taxable capacity and tax burden in respect of farm and non-farm sectors in india during the first eighteen years of planning. These estimates and analysis, undertaken at the aggregative sectoral level, form the first part of a comprehensive examination of the hypothesis that the farm sector in India is under-taxed. The other part comprises inter-class analysis of tax burden in the two sectors and the estimates of potential tax revenue which the farm sector would have given to the State exchequer if, based on inter-sectoral equity, the farm sector were also subjected to the identical incidence levels as those borne by the non-farm sector. Before we attempt a detailed inter-class analysis, we must recognize the existence of agricultural and non-agricultural dichotomy, which is a historical phenomenon and whihc is gaining importance due to the functional roles assigned to the repective sectors in the process of overall economic development

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