Recent Reviews and Feedback

Thanks to all those readers who have sent their comments and feedback on the book 'Making People Pay: The Economic Sociology of Taxation'. A few of them are given below:


Review by a popular blogger who is a scholar, techie, avid reader and critic. 

I remember a joke I read long back. A man shows the visitor his dog and says “He is like a member of our family.” The visitor, a tax man retorts, “But that doesn’t give you the right to mention him as a dependent in your tax returns and claim tax breaks.” Tax is something that is so entrenched in our psyche that it has even become part of our jokes, movies and day to day conversations. I can immediately remember at least 2 popular Indian movies around the theme of taxation: ‘Lagaan’ and ‘Special 26’. One of the most important events we remember in our freedom struggle was Gandhi’s Dandi march which was against the salt tax. But ironically though taxation is a topic which holds a lot of emotional baggage, if we come to think of it, our intellectual understanding of the same is rather limited. We do not even want to understand the technical details of the annual taxes we file and prefer to outsource it off to a professional. This book, “Making People Pay” gives us an opportunity to gain a holistic understanding of this esoteric yet so relevant topic. 

The author, Dr. Sibichen Mathew, a tax man himself, an Indian revenue service official who has served as the additional commissioner of income tax, is an erudite scholar whose qualifications alone can fill an entire blog post. He beautifully blends theoretical rigor with practical insights to create an eminently readable treatise on taxation. He has taken the topic head on starting right from the genesis of the concept of taxation in historic times, right up to the challenges posed to the international taxation regime due to globalization and manipulation of tax havens by multinational firms.

The author has managed to cover this topic from almost all possible angles. The book covers the historic context, both from an Indian and international perspective, the economic aspects, the operational aspects and the human aspects. He has written in a simple language that can be understood by a lay man without sacrificing the academic rigor. However the casual reader may like to skip the sections pertaining to the survey methodologies and sources as that might make it look a bit formal and heavy. They are there just for the more serious readers who will want to validate the claims made by the author. The general reader can just lay back, skip those portions and just read through the high level ideas the author tries to present. The author has enriched the book with interesting anecdotes accompanied by nice illustrations throughout the book to break the monotony of the reading experience and put a smile on the reader’s face.

Coming to the content, the first topic after the introduction sets the historic context to taxation and how history has shaped people’s mindset towards taxes which will possibly influence present day behavior. The next chapter presents the view of taxation and an individual’s compliance behavior purely from an economic angle. The following chapter brings out how a nation's politics and taxation policies are closely intertwined. Having set the background, the author then details the survey method he has used for his hypothesis. The next two chapters deal with the author’s hypothesis substantiated by surveys and backed by statistical significance of findings. The author tries to point out that the major causes for non-payment of taxes are sociological rather than economical: a perception that their peers also do no pay taxes, a perception that the government is corrupt and does not use the tax income for the said social objective and there is no seriousness on the part of tax authorities to stop evasion. The book also provides some empirical evidence to allay misconceptions about general harassment of public by tax authorities.

Overall, it is very insightful book and I would recommend everyone to pick it up to gain a better understanding of this critical and unavoidable aspect of our lives.
(Here is the source)


Dear Sibi,

For fairly good time I have been looking forward to speak to you and congratulate you for the book ‘Making People Pay’ written by you.  I find it quite informative and interesting as well. You deserve all the praise for having successfully endeavored it and it is highly creditable having achieved it at such a young age. Some others who read portions  of it have also liked it. My son who is a CA and is working with KPMG in the Gulf has also liked it much. He has inquired if you have a soft copy of it which can be e  mailed.
With great effort I could locate your email ID at the end of the book which was not very prominently written. Had you mentioned your contact details i.e. Phone No., email ID etc. at some prominent place,  I am sure you would have got much more encouraging words of feedback. In any case, it makes us feel happy and proud of you.  I will be looking forward to seeing you and please do meet whenever you happen to Delhi side.

Best wishes & Regards,
Ashok K Manchanda
Chief Commissioner, Indian Revenue Service



                         My name  is Saikrishna an fresh entrant into the Indian Revenue Service. I had an opportunity to listen to your lecture at NADT and finally could read your amazing book "Making People Pay: The economic sociology of taxation ". I feel very happy after reading the book sir. It gave me a whole new perspective on taxation and importance of it. I was from Engineering background and was very apprehensive of my ability in understanding a book on taxation but thought with little bit of sociological imagination I could get something out of the book. But, the way you handled the complex topics ensured that I stuck to the book rather than running away from chapter skipping to another. Some chapters like those on Compliance and Enforcement were a little difficult to grasp as I lacked any sort of experience to keep myself more engaged with text. But, I am sure that when I would read the book again after completing significant part of induction I can enjoy these chapters too.

Thanks a lot for such a wonderful book sir. It is inspiring !

Cheers and Regards,

Saikrishna Budamgunta


My dear Sibichen,

I avoided the temptation to write to you before reading all the chapters of your book.  I am with my daughter at Philadelphia for some weeks now, so i could read the book.The book is unique. Unique because it is exhaustive; many facets of taxation are expertly dealt based  on vast and deep knowledge; Also unique in presentation and language and in giving historical perspective.It is based on field studies- giving unique flavour to the desserts in chapters 8 and 9. I am really proud that the author is from the IRS.

 My hearty congratulations on the excellent authorship

B R Sudhakara IRS (Former Director General of Income Tax, India)


Dear Sibichen Mathew,

I read your book on 'Making people pay', and enjoyed reading it. This is a very useful resource for those who are interested in the area of public finance .

Dr Sony Pellissery

Institute of Rural Management Anand


Dear Sibichen,

I am going through your book and thought that I'd drop you a line to express my admiration and amazement at your grasp over the complex socio-psychological determinants and impulses of our taxation system. It is truly a unique attempt to bring into one book so many different aspects and dimensions of the issue. Your broad approach to, and huge, all-ecompassing perspective on, the subject are fascinating. At the same time, you have infused some of your characteristic humour and lightness at places, so that the reading does not become too heavy..

I must say that ever since I joined the department I was looking for just such a book which would enrich my understanding of our mileu and perspectives as a taxman entrusted with what everyone keeps describing as an unpleasant and thankless job! I never found one, and zealously cut out and preserved newspaper features instead whenever I felt that these gave me some inkling of my role and profile as a taxman in our rapidly emerging economy. Now, your book has fulfilled that quest at last! I am particulaly impressed by Ch 1, 4,7 and 9 which show an approach which is indeed tremendously scholarly yet with a very practical edge.

Hearty congratulations once again and may you have many many more such successes in future!!

Best wishes,

Ronmoy Das

(Shri Ronmoy Das is a Public Policy Specialist and Commissioner of Income Tax. He has authored a book on Risk Assessments and presented papers at various national and international conferences)


Excellent Book. The sociological aspects tax evasion and tax compliance  have been well illustrated.

(Rev Glen Mascarenhas FCA, Associate Director(Finance), St John's National Academy of Health Sciences)


The book 'Making People Pay' is a book to be read by not only tax payers and tax professionals but also by students of social sciences and management. That is why we have recommended this book as part of our project called 'Money School'. We now make this book available directly and through e-payment to the academic community through our website Indian

(C S Sudhir, Founder &  CEO, Suvision  and Indian


Very interesting book. I am going to write a review on the book

Dr Ananth S Panth ( Faculty in Economics)


Any book talking about 'Taxes' is considered to be very 'dry' and non-palatable for the general reader.  I bought a copy of the book on the day it was released by the Governor of Karanataka State. Let me tell you, without any exaggeration. The moment I reached home, I started reading the book. Believe me, I spent the entire night reading the book. I used to burn the midnight oil, only to read detective novels so far.

I must congratulate for the excellent research done. And more appreciation for presenting the same in a very interesting way. I would suggest this book for every taxpayer across the world.

B J Chacko (Former Member, Central Board of Direct Taxes) in conversation with the Author

Taxation is generally considered to be a complicated affair, an affair between the authorities and the tax payer. Many turn a blind eye to tax matter assuming that the subject is too difficult even without challenging their inquisitive intellect to see if it is “palatable” to their brains or not. This inevitably results in most of the tax payers as patients rushing to tax specialists who act as doctors to diagnose the dangerous “disease”, - the tax syndrome!

Be it the West or the East, there is a general aversion to taxation. This is typically borne out of the fact that on one hand the tax payers feel that their contribution to the exchequer is far in excess of the benefits accruing from it, the authorities are always “on the run” to reach their collection targets required to undertake various planned development projects. Thus whereas the authorities want to maximize the tax for the benefit of state revenue, the tax payers wish to minimize their tax burden. The tax professionals are the smartest of the lot assisting both the parties in meeting their respective objectives!

It is important to bring a harmony in above unabated tussle. Whilst the tax authorities ought to deliver their promises whilst accounting for the public wealth properly, the tax paying public must recognize their responsibility to contribute towards social and general welfare, a pre-dominant responsibility of the government.

The gap between these two trade-offs is widening. There have been blatant tax evasions on part of the tax payers on one hand, while gross misuse of public funds by the authorities. This has given rise to corruption thereby de-meaning the very purpose of the tax regimen. Such malfunctioning of the tax protocol amidst throwing the economic system in disarray brings in social disorder.

Dr. Sibichen Mathew has narrated the continued diverse approaches between tax payers and tax collectors in a very simple manner. The simplicity of the book at the outset, is demonstrated by the transparency in approach of writing the book. Apart from well laid foreword and a brief introduction, the sections have been divided in a logical manner. The font type of the print is large enough making it easy to read with an uncomplicated language.

Dr. Mathew has also simplified the complex subject of taxation by depicting complicated processes into tables, charts and questionnaires. This makes an interesting reading since the reader is able to get a visual display as well as third party’s view on the topic.

Whilst being simple, the book is evidently written after an extensive research work carried out by Dr. Mathew. The list of reference books, abbreviations used, brief but very crucial statistics on taxes facilitates the reader to drive home a point in a conclusive manner.

Each chapter in the book is structurally sequenced in manner that leads one to have a complete knowledge about tax and repercussions of its misuse/abuse in a coherent manner.

After reading the book, the reader gets ample evidence of why he should contribute to the exchequer. Similarly, the govt. officials are made aware of their responsibilities of accounting and managing the public wealth. The underlying purpose of taxation is after all is to bring about a social state viz. reduce economic disparity and harmonize earnings potential of the public. It is therefore highly recommended for each and every conscious citizen to read the book. This will not only enhance his knowledge on taxation but also change his point of view towards the tax regime.

Finally, “Making People Pay” comes across as a pleasant eye opener for both the tax payers as well as tax authorities. It is even more pleasing to note that it has been written by Dr. Sibichen Mathew, who is a highly placed income tax official in India, who has used his knowledge and experience to a great effect in order to bring about harmony in taxation system.

Anil Kulkarni, CFO, based at  Dubai


I have enjoyed reading the book.

This is a wide-ranging, scholarly, yet very readable volume focused on intriguing question of why (or why not) do people pay taxes. While much of the book centers on the income tax system in present day India, Mathew’s research includes, as well, experiences drawn from other times and other countries thus making clear that the tendency of trying to evade the tax collector is universal in time and space. 

Since the success of an income tax system (indeed, of any tax) relies as heavily on its administration as on its structure, anyone interested in direct taxation, particularly income taxation in India (and other developing countries), is likely to find this work highly valuable.

Prof. Larry Schroeder
Professor, Maxwell School of Public Policy,
Syracuse University, New York State


Making People Pay by Dr. Sibichen K. Mathew is a comprehensive analysis of attitudes and behaviours relating to tax compliance and tax evasion. The analysis is at once interdisciplinary, theoretical and empirical as well as micro and macro in its approach. This pioneering study deserves to be read by all citizens, particularly policy makers and implementers, social scientists and tax payers; even by tax evaders as it holds a moral mirror unto them".

Dr. T.K. Oommen

Emeritus Professor

Jawaharlal Nehru University


Tax revenue is one of the important pillars that keep the economy of the countries strong. This is clear as one analyzes the fiscal history all over the world. However, the globalization of the trade and commerce and the trans-national migration of human and material resources have thrown up fresh challenges to the fiscal system of the countries. Countries need to equip their tax systems to face the challenges effectively. The book ‘Making People Pay: The Economic Sociology of taxation’ focuses on this issue after a systematic analysis of tax policies and tax compliance with a global perspective.

         The approach of Sibichen K Mathew in dissecting the compliance issues with an interdisciplinary perspective is not only unique in this area of study but also academically enriching. I found the chapter ‘Economics of Taxation’ particularly interesting, as the author has examined the theme from both the angles of ‘economics as a process’ and ‘economics as a discipline’. Though some of the issues raised by him may not be palatable to many economists of the utilitarian school, he has raised crucial theoretical and methodological issues in the approach towards taxation, tax evasion and tax policy. The author argues that globalization has brought back the utilitarian thinking of the yesteryears to the center-stage and that is dangerous for the tax states, particularly developing countries. 

        The book also presents the results of two empirical studies. Very interesting data have emerged out of these studies. He has made a successful attempt to analyze the causes and consequences of tax evasion as perceived by the taxpayers themselves. It is surprising to see that many respondents from whom data were collected have admitted the way they have evaded taxes and explained the reasons for their tax evasion. Their views on the role of the state and the performance of the state and the tax system are of policy relevance. 

        The theoretical critique, historical review, and empirical analyses have pointed out the predominant role played by the economic-sociological factors in shaping tax attitudes and behaviour. The author has pointed out that while making tax decisions by people, what matters more are not costs and benefits, but attitudes and perceptions of the state and society. I agree with his view that in the universalistic exercise of making people pay without any proportionate reciprocal benefits, the states can only cash in on people’s altruistic spirit, empathy and tolerance. And that can happen only when the administration is fair and efficient. 

 Prof Shyamal Roy

Professor and former Dean, IIM Bangalore


Sibichen Mathew’s book, 'MAKING PEOLE PAY' has not come a day too soon. The author has made an in depth study on what makes people pay taxes or what make them non-compliant. The author takes us through the history of the taxation to show how the past has a bearing on the present day efforts of taxmen. He forcefully argues that the economic models are unable to fully explain the behaviour of taxpayers. For, if the tax laws are complex, the human mind is much more complex to yield to the economic models. He, rightly, argues that taxation has larger sociological and political dimensions. He has brought in an array of arguments to conclusively show that paying taxes in not only a matter of mind. It is much more than that. A host of factors impinge the decision to pay taxes. The author has succeeded in underscoring the need to have an interdisciplinary approach to taxation. Though taxation has a long history, an interdisciplinary approach to taxation is still at a nascent stage. This book serves as an excellent introduction to the various approaches to taxation.

A remarkable feature of this book is that the author has analyzed the entire gamut of taxation and tax compliance with a social sciences perspective. He has analyzed the historical, political, economic and sociological dimensions of tax evasion and enforcement of tax in the global context. The author draws the reader’s attention to the fact that the payment of tax is not just an economic decision but depend on various social, political and psychological factors.

Sibichen Mathew has an advantage which other writers on this subject are unlikely to have. He has put to good use his 17 years of rich experience in dealing first hand with the tax payers. He has made a pioneering attempt in the area of tax compliance research. The empirical studies, though conducted on a sample of tax payers who were subjected to inspection and search by the income tax department in Southern India, are relevant to understand the minds of tax payers elsewhere also. The insights gained from the studies have enormous implications for policy makers as well as tax administrators not only in India but also to those in other developing countries.

The author in the concluding chapter has briefly referred to the challenges thrown up by the integrated world economy. The ease with which capital can be moved across nations and the convenience of transferring goods and services in quick time have rendered the national boundaries meaningless. The author points out that the fears of erosion in tax collection in some nations are not totally unfounded. The author also refers to the tax competition among nations. The solution offered is scaling up of international cooperation on a significant scale. The chapter much food for thought.

I congratulate the author for presenting the results in an easily comprehensible style. This book will certainly be of great interest to critics of economy and tax. The tax payers and the tax practitioners would find this book useful. The students of social science and those pursuing studies related to taxation would do well to read this work. The exhaustive bibliography would be a boon to the serious students.

The Government of India has invested heavily in training its civil servants. It encourages the officers to hone their skills and update their knowledge by throwing open a host of opportunities. Not surprisingly, India has one of the most trained workforces in taxation. It is to the credit of the author that he had seized the opportunities presented with both hands. I am really happy that Sri Sibichen Mathew has paid back his Department by taking pains to share the knowledge gained out of the opportunities given by it. His effort is worth emulating. I wish this work would inspire many other talented officers in the Department to write.

The anecdotes and the cartoons are not only relevant they also serve to lighten the minds of the readers. I wholeheartedly congratulate Sri Sajjive, an income tax officer, another example of the vast reservoir of noticed and unnoticed talents available in the Department, for the imaginative cartoons.

Finally I wish the writer would not stop writing. I am sure that this book will be very well received and that would persuade the author to pen more such works. 

K P Karunakaran IRS
Commissioner of Income Tax (Retd)


The book titled MAKING PEOPLE PAY, THE ECONOMIC SOCIOLOGY OF TAXATION authored by Dr.Sibichen K. Mathew is an innovative work and a commendable effort in the taxation field. Amidst many books available in the market that provide commentary on the provisions of law relating to Income-tax, this book stands out for its contents that delve on aspects that are not captured in any other literature so far. The author has navigated into the subject carefully by capturing the intangibles related to taxation policy and implementation thereof. A methodical approach and systematic study appears to have culminated into this book which is unique in its style and lucid in narration.

The Book traces back the historic origin and growth of taxation of income, world over in general and in India in particular, which is quite informative. The Author has successfully shred his capacity as a ‘Taxman/Civil Servant’ and has objectively analysed and evaluated the subject matter by assuming the role of a “Social Researcher”. In the process, he has emerged out with many findings and conclusions worth assimilating by the framers of taxation policies/laws as well as by various sections of Public who are expected to be connected to the subject as enforcing agencies; advisors and more importantly as tax payers.

The Empirical Studies conducted by the author and the analysis emanating there from provide an interesting study and educative insights into the tax attitudes of the people which are shaped by multiple factors. According to the Author, various factors such as 
rationale, awareness, tax structure, role of State, Concept of social welfare are always in flux and not static. The book ably analyses the key factors leading to tax avoidance and tax evasion. It makes an interesting reading as the Author asserts that both endogenous and exogenous factors induce the particular types of tax behaviour experienced in reality. The practicality in the author’s analysis is amply clear when he records that taxpayers who express a particular type of attitude may not behave in the same way in a real-life decision-making situation.

While acknowledging “Tax” as an inevitable instrument to raise resources for the Nations, the author has identified problems of tax compliance in general and the tax attitudes and behavioural perceptions of the taxpayers in developing countries in particular. The manner in which the transitional and transnational challenges of taxation in a globalised world are delineated in this book should provide inputs of immense value for the policy makers in different jurisdictions. 

The Author critically examines the efficacy of the enforcement system in India and elucidates as to how the perception about the weak enforcement system encourages and leads to greater degree of tax evasion. The Author rightly points out that the taxpayer do not consider the tax department as an Institution that effectively facilitates the objective of considering taxation as an instrument for achieving development and welfare in the Country. If only the tax administration takes systematic steps to demonstrate fairness, efficiency and firmness before the public, it would undoubtedly lead to better co-operation and compliance. Analysing the attitudinal and behavioural patterns of both tax- payers and tax-enforcers, the Author draws a vital inference that tax compliance is a matter of mind than a matter of money.

The Author also finds a strong nexus between the nature of the State and the corresponding tax behaviour of the people. The view that efficient utilisation of taxes collected by ensuring that the benefits flow to the people would provide greater force in the implementation of fiscal legislation is appropriately reinforced in this Book. Besides laying emphasis on the need for a simple and transparent tax system, the Author advocates for a fair, efficient and tax payer friendly implementation thereof for infusing right kind of attitude and imbibing proper perception among the people. 

While low tax rates can lead to better and voluntary compliance by a larger section of people, the Author rightfully recognises the inability of many nations to resort to that measure due to low tax-GDP ratio; low tax compliance and substantial welfare commitments. Every Jurisdiction which is keen on improving the ratio between the number of tax payers to the size of the population would do well to introspect on many of the aspects logically highlighted in this literature. This book would be an useful addition to every library that includes books on Taxation policy/law/philosophy as it provides valuable insights for researchers, Policy makers; Enforcers; Professionals and Compliers.

T.N.Manoharan, M.Com., B.L., F.C.A.

President of ICAI in 2006-07.  (Business Leadership award winner of NDTV-Profit)


      Some one made a cynical and uncharitable remark that for one half of us intellectual effort is painful – and for the other half, impossible. The eminently readable “Making People Pay” by Sibichen Mathew indicates that great intellectual effort is still enjoyable for men of Mathew’s genre. We thank God for such gifted men who think deeply and passionately on the implications of the role of the Government in one of its important departments.

Power of Taxation, it is said, is a fundamental attribute of Sovereignty. Constitutional provisions touching the powers of taxation are not grants of the power to tax. They are limitations on the otherwise unlimited and illimitable sovereign power. All modern Governments have eschewed the philosophy of unbridled economic individualism. In modern Governments, taxation is not a mere means of raising money to meet the expenses of Government. It has a social and economic mission. Fiscal tools are part of Governments repertoire for securing social and economic change. “I pay my taxes and buy civilization” said the eminent American Judge Oliver Wendell Holmes. 

Advancement of Science and Technology and Economic prosperity has made life busier and not necessarily better. Knowledge is power – either for good or for evil. If growth of knowledge is not accompanied by a corresponding growth of wisdom, knowledge will turn - out to be a power for evil. Amartya Sen writing in his “Idea of Justice” says : “There is considerable empirical evidence that even as people in many parts of the world have become richer, with much more income to spend in real terms than ever before, they have not felt particularly happier than before. Cogently reasoned and empirical backed doubts have been raised about the implicit premise of no-nonsense advocates of economic growth as an all- purpose remedy of all economic ailments, including miser and unhappiness, by asking the question, to quote from the title of a justly famous essay by Richard Easterlin, ‘Will raising the income of all raise the happiness of all?’

Tax policies and more particularly the way they are administered and the men and women who administer them have incurred the criticism of being an un-civilized regime. Big sharks get away baring their teeth or paving their way-out with gold. It is the small fry, the honest tax –payer, who is always at the receiving end. It is there that the dramatic preponderance of the power and might of the state is pitched against hapless citizen. There is an old story of the eleventh Century of Lady Godiva making a deal with her husband, the Earl of Mercia, that he would lighten the tax-burden on the impoverished subjects of Coventry if she rode naked on a white horse through the town, she did. She became the patron-saint of Tax relief. The honest tax-payer needs the metaphor of another Lady Godiva –this time a non-exhibitionist one.

Why do people disobey the law in many countries? The reason perhaps is that the cost and burden of obedience out-weighs the great rewards of disobedience. The Task Force on Direct Taxes in India admitted “What induces people to comply with tax-laws is an enigma”. Direct tax collections have gone-up substantially in the past years. But less then three percent of the population is assessed to Income Tax in India. Numerically the country is under - assessed. There is a great and thriving parallel economy. Of about three lakh thirty-seven thousand crore of direct tax receipts, seven cities of the country alone account for about eighty per cent of the collections.

At the end, I must congratulate Sibichen Mathew for this scholarly work. The work has extensive research back-up of the history of taxes, experience of other countries and data from the field. Some of the anecdotes are really hilarious. I refrain from calling the work ‘monumental’ for I know the tyranny of superlatives. This work, in a non-trivial sense, gives great credit to the Department that it has and can retain such brilliant and creative minds. I have enjoyed reading this book. It has its own wry humor of the tax-man. The book amply rewards the reader.

M.N. Venkatachaliah

Former Chief Justice of India

Can a complex subject like tax compliance be handled in such a simple manner? Sibichen K Mathew has been successful in presenting his in-depth study on what makes people pay taxes or what prevents them from paying in a very interesting style. The author takes us through the history, economics and politics of taxation to dissect the interconnected issues related to tax evasion and tax enforcement. He forcefully argues that the economic models are unable to fully explain the behaviour of taxpayers. For, if the tax laws are complex, the human mind is much more complex to yield to the economic models. His arguments are supported by data on attitudes, perceptions and experience of taxpayers, many of them declare themselves to be tax evaders. The author also analyzes the sociological and economic causes and consequences of tax evasion and tax enforcement in the global context. He, rightly, argues that taxation has larger sociological and political dimensions. He has brought in an array of arguments to conclusively show that paying taxes is not only a matter of money. It is much more than that. A host of factors impinge on the decision to pay taxes. Therefore he underscores the need for an interdisciplinary approach to taxation. The insights gained from the studies have enormous implications for policy makers as well as tax administrators not only in India but also to those in other developing countries.

The author has also briefly referred to the challenges thrown up by the integrated world economy. The ease with which capital can be moved across nations and the convenience of transferring goods and services in quick time have rendered the national boundaries meaningless. The author points out that the fears of erosion in tax collection in some nations are not totally unfounded. The author also refers to the tax competition among nations. The solution offered is scaling up of international cooperation on a significant scale. This book will certainly be of great interest to critics of economy and tax. The tax payers, the tax practitioners and the students of social sciences would find this book enriching.

(Global Vision Publishing House)

Links to a few other reviews of the Book

Latest book reviews can be seen in the links below

In the latest issue of the journal 'The Chartered Accountant' published by ICAI    (page 1855)

In ' tax india online'

Please see South Asian Journal of Management Vol.17 No.2
Please mail your reviews and feedback by clicking the COMMENTS or by sending a mail to 

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