Ira Gang
Rutgers University
Department of Economics
E-mail: gang@economics.rutgers.edu

Item Number:  [C2]
Title: Taxes, Corruption and Bribes: A Model of Indian Public Finance
Abstract: The concept of black market income usually relates to any one or more of three criteria: that which (1) is illegal or originates from illegal activities, (2) evades tax, and (3) escapes inclusion in the annual national income accounts.  This discussion pertains only to income that meets part of the second criterion, namely, potentially taxable income that evades personal income tax.

Reference:  Ira N. Gang, Omkar Goswami, and Amal Sanyal, Taxes, Corruption and Bribes: A Model of Indian Public Finance (with Omkar Goswami and Amal Sanyal),  in Michael Roemer and Christine Jones, eds., Markets in Developing Countries: Parallel, Fragmented and Black, ICS Press, 1991, 201-213, 252-253.

Co-Author Information:  
Amal Sanyal
Lincoln University, New Zealand
E-Mail: sanyala@lincoln.ac.nz

Omkar Goswami
Confederation of  Indian Industry, New Delhi, India
E-Mail: omkar_goswami@hotmail.com

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