This study addresses the issue of who pays the commodity taxes in India. In view of the importance of this aspect, known as incidence of tax, this study contributes to an analysis of the progressivity or regressivity of the tax system.

The study estimates the incidence of major indirect taxes. It includes in its coverage customs duty, and union excise duties levied by the union government and sales taxes levied by the state governments.

The estimates of incidence of who pays the tax are presented by expenditure groups. It also presents incidence of taxes on inputs even when some times the set-off is partial.








Rs. 250/- 

US $ 50


Hard Bound

1998 Edition

Introduction / Composition of tax revenue and tax structures. / The Methodology. / The data requirements, availability and modifications. / Tax Incidence-Results. / Summary of conclusions and recommendations.

Dr Pawan K Aggarwal is a professor at the National Institute of Public Finance and Policy, New Delhi. He is a doctorate from Delhi School of Economics. Earlier he has worked at the Gokhale Institute of Politics and Economics, Pune. Dr Aggarwal has authored many books and articles in the areas of public finance.