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Book Review: 'Development and Taxation' deconstructs public finance

Comments in the book, written in BS over two decades, reveal Dr Shome's expertise in public finance

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U Sankar , 20 April
DEVELOPMENT AND TAXATION
60 Critical Commentaries
Parthasarathi Shome
Academic Foundation
326 pages; Rs 1,095

Parthasarathi Shome’s book Development and Taxation — 60 Critical Commentaries contains 60 papers in nine sections covering the macro economy, fiscal policy, taxation matters, income tax, indirect tax, international economic relations, socio-economic policy, political economy, and newest concerns. These comments, written in Business Standard over the past two decades, reveal Dr Shome’s expertise in public finance, his ability to convey main points in an easily understandable manner and also to make suggestions for further work. He cites other scholars and provides lessons from his