{"id":"https://openalex.org/W2808340761","doi":null,"title":"The Case for Introducing Inheritance Tax in India","display_name":"The Case for Introducing Inheritance Tax in India","publication_year":2018,"publication_date":"2018-05-08","ids":{"openalex":"https://openalex.org/W2808340761","mag":"2808340761"},"language":"en","primary_location":{"id":"pmh:oai:jota.website:article/97","doi":null,"is_oa":true,"landing_page_url":"https://jota.website/jota/article/view/97","pdf_url":"https://jota.website/jota/article/download/97/89","source":{"id":"https://openalex.org/S7407065518","display_name":"Journal of Tax Administration","issn_l":"2059-190X","issn":["2059-190X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","jufo-1","poland-20","russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2059-190X","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jota.website/jota/article/download/97/89","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5050978458","display_name":"Amarendu Nandy","orcid":"https://orcid.org/0000-0002-7513-5415","observed_orcids":["https://orcid.org/0000-0002-7513-5415"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Amarendu Nandy","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-7513-5415","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5061407265","display_name":"Abhisek Sur","orcid":"https://orcid.org/0000-0001-6019-7798","observed_orcids":["https://orcid.org/0000-0001-6019-7798"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Abhisek Sur","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-6019-7798","affiliations":[]},{"author_position":"last","author":{"id":null,"display_name":"Santanu Kundu","orcid":"https://orcid.org/0000-0002-0767-0512","observed_orcids":["https://orcid.org/0000-0002-0767-0512"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Santanu Kundu","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-0767-0512","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.00419999985024333,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.002400000113993883,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/inheritance-tax","display_name":"inheritance tax","score":1.0},{"id":"https://openalex.org/keywords/wealth-inequality","display_name":"wealth inequality","score":0.652999997138977},{"id":"https://openalex.org/keywords/intergenerational-equity","display_name":"intergenerational equity","score":0.8510000109672546},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.9300000071525574},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.7850000262260437},{"id":"https://openalex.org/keywords/wealth-distribution","display_name":"wealth distribution","score":0.6970000267028809},{"id":"https://openalex.org/keywords/post-liberalization-india","display_name":"post-liberalization India","score":0.7329999804496765},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.4350000023841858}],"concepts":[{"id":"https://openalex.org/C2777983025","wikidata":"https://www.wikidata.org/wiki/Q628413","display_name":"Inheritance tax","level":4,"score":0.789722204208374},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.6663432717323303},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5720619559288025},{"id":"https://openalex.org/C2780902518","wikidata":"https://www.wikidata.org/wiki/Q6033780","display_name":"Inheritance (genetic algorithm)","level":3,"score":0.5462472438812256},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5350896716117859},{"id":"https://openalex.org/C45555294","wikidata":"https://www.wikidata.org/wiki/Q28113351","display_name":"Inequality","level":2,"score":0.5343291759490967},{"id":"https://openalex.org/C2776889888","wikidata":"https://www.wikidata.org/wiki/Q1135789","display_name":"Unintended consequences","level":2,"score":0.5153840780258179},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4956318140029907},{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.46311819553375244},{"id":"https://openalex.org/C47768531","wikidata":"https://www.wikidata.org/wiki/Q1127188","display_name":"Development economics","level":1,"score":0.46148696541786194},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.4402332901954651},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.40656375885009766},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.3344440460205078},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.3299613893032074},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.28227484226226807},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.17322248220443726},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0},{"id":"https://openalex.org/C104317684","wikidata":"https://www.wikidata.org/wiki/Q7187","display_name":"Gene","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:jota.website:article/97","doi":null,"is_oa":true,"landing_page_url":"https://jota.website/jota/article/view/97","pdf_url":"https://jota.website/jota/article/download/97/89","source":{"id":"https://openalex.org/S7407065518","display_name":"Journal of Tax Administration","issn_l":"2059-190X","issn":["2059-190X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","jufo-1","poland-20","russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2059-190X","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:2808340761","doi":null,"is_oa":false,"landing_page_url":"http://jota.website/index.php/JoTA/article/download/166/126","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:jota.website:article/97","doi":null,"is_oa":true,"landing_page_url":"https://jota.website/jota/article/view/97","pdf_url":"https://jota.website/jota/article/download/97/89","source":{"id":"https://openalex.org/S7407065518","display_name":"Journal of Tax Administration","issn_l":"2059-190X","issn":["2059-190X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","jufo-1","poland-20","russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2059-190X","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/10","display_name":"Reduced inequalities","score":0.7578999996185303}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2808340761.pdf","grobid_xml":"https://content.openalex.org/works/W2808340761.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W1532170681"],"related_works":["https://openalex.org/W7153971363","https://openalex.org/W7129006582","https://openalex.org/W4394884165","https://openalex.org/W2390864358","https://openalex.org/W4410214682","https://openalex.org/W1973630012","https://openalex.org/W7019863579","https://openalex.org/W4319454167","https://openalex.org/W7147563766","https://openalex.org/W3120033216"],"abstract_inverted_index":{"In":[0],"the":[1,21,26,31,55,76],"post-liberalization":[2],"era,":[3],"while":[4],"sustained":[5],"economic":[6],"growth":[7],"in":[8,75],"India":[9],"has":[10],"facilitated":[11],"significant":[12],"wealth":[13,40],"creation,":[14],"massive":[15],"tax":[16,49],"evasion":[17],"and":[18,39,64],"avoidance":[19],"by":[20],"wealthy":[22],"class":[23],"had":[24],"limited":[25],"government\u2019s":[27],"capacity":[28],"to":[29,36,50,69],"distribute":[30],"fruits":[32],"of":[33,72],"growth,":[34],"contributing":[35],"widening":[37],"income":[38],"inequality.":[41],"This":[42],"creates":[43],"sufficient":[44],"grounds":[45],"for":[46],"introducing":[47],"inheritance":[48],"promote":[51],"inter-generational":[52],"equity.":[53],"However,":[54],"government":[56],"must":[57],"tread":[58],"with":[59],"caution,":[60],"weigh":[61],"unintended":[62],"consequences,":[63],"take":[65],"a":[66],"holistic":[67],"approach":[68],"addressing":[70],"issues":[71],"distributional":[73],"inequity":[74],"country.":[77]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2018-06-21T00:00:00"}