Volume : II, Issue : III, December - 2012

Impact of Income Tax on Saving and Investment: A Case Study of Assesses In Jammu

Dr. Radha Gupta

Abstract :

In the present paper an attempt has been made to analyses the economic impact of personal income tax on different types of assesses. Paper further high lights how high income tax rates reduces the incentive to work on the one hand and reduces the incentive to save and invest on the other. In the end , researcher concludes that their is still a need to ing more reforms in the personal income tax structure so that people could feel encouraged for investments which is the vital tool not only for their personal affluence but also for economic development of the nation.

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Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

Dr. Radha Gupta Impact of Income Tax on Saving and Investment: A Case Study of Assesses In Jammu Indian Journal of Applied Research, Vol.II, Issue.III December 2012


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