Artha Vijnana: Journal of The Gokhale Institute of Politics and Economics

Santanu Ghosh ¹

Affiliations
1 Maulana Azad College, Kolkata, IN

Abstract

This book is primarily on governance in the context of modernization of India's tax administration. It contains eleven papers and an appendix. Its thrust is on modernization of India's tax administration through the application of information and communication technology (ICT) in tax administration - to be more precise, analyzing the role of the ICT in improving the efficiency of the tax administration. According to the editor, the context of the book is unique in that it includes a summary of a series of dialogues that were conducted between the tax officers on the one hand, and tax-payers and tax advisers from the private sector on other hand.

Full Text

     

Swastick Sen Chowdhury ¹, Santanu Ghosh ², Panchanan Das ³

Affiliations
1 Assistant Professor, Department of Economics, Bhatter College, Dantan 721426, West Bengal, IN
2 WBSES, Professor, Department of Economics, Maulana Azad College, Kolkata 700013, West Bengal, IN
3 Professor, Department of Economics, University of Calcutta, Kolkata 700050, West Bengal, IN

Abstract

Research on corrupt and criminal activity has been of particular interest among social scientists for over three decades. This paper examines in terms of a simple micro-theoretic exercise an illegal firm’s decision-making behaviour. Simple models of a profit maximizing illegal industrial firm are set up and conditions under which illegalisation of work and production occur are derived. Moreover, we explore the cases of detection of the firm at different phases of its production process and also assess the impact of deterrence, if any, on the scale of illegal activity.

Keywords

No keywords

Full Text

     

Santanu Ghosh ¹

Affiliations
1 West Bengal Senior Education Service (WBSES), Maulana Azad College, Kolkata 700013, West Bengal, IN

Abstract

The paradox of the recent development experience in India is that while the pace of modernization has picked up momentum, aided, to a large extent, by the tremendous strides in the information technology, there is also a growing trend toward informalization of the work force. The dominance and growth of the informal, unorganized sector – in terms of at least employment of labour – has overshadowed the organized, formal sector. There are several empirical studies on the growth of informal sector in India and also some theoretical studies that attempt to capture the interrelationship and interaction between the formal sector and the informal sector in terms of general equilibrium analysis in the overall context of macroeconomic policy making. The present paper, however, seeks to examine the factors behind the emergence and sustenance of informal work. To be more precise, we intend to examine the issues related to the employers’ decision whether to hire/employ, if possible, workers under formal or informal arrangements. In other words, the paper primarily attempts to analyze an employer’s labour choice problem under alternative contractual arrangements.

Full Text