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Faculty

Arindam Das Gupta

Arindam Das Gupta
Email Id:
ronnie@gim.ac.in
Qualifications:
  • Ph.D. in economics from Cornell University, USA.

Profile:

Arindam Das-Gupta holds a Ph.D. in economics from Cornell University, USA. He earlier had faculty positions at IIM, Ahmedabad, National Institute of Public Finance and Policy, New Delhi, the Nanyang Business School of the Nanyang Technological University, Singapore, Indira Gandhi Institute of Development Research, Mumbai and the Lee Kuan Yew School of Public Policy of the National University of Singapore. A public policy oriented microeconomist he has published extensively particularly in the area of tax theory and policy. He has served on or assisted several Indian central and state government committees. In 1998 he became, by invitation, the first coordinator of the Tax Policy and Administration Thematic Group at the World Bank, Washington, D.C. There he coordinated the setting up of their knowledge management web site on Tax Policy and Administration*, and was associated with their tax reform operations in 22 countries. Subsequently, he has been a consultant to the Arab Monetary Fund, Asian Development Bank, International Financial Corporation, Planning Commission (Government of India), United Nations Development Program and the World Bank. While at the Lee Kuan Yew School he also helped deliver training programmes for officials of the governments of India, Kazakhstan, Singapore and Vietnam. 

http://go.worldbank.org/NBB3X215W0

Area of expertise:

Economics

Research & Publications:

Refereed Publications

Articles

  1. Das-Gupta, A. An Assessment of the Revenue Impact of the State Level VAT in India. Economic and Political Weekly, 48(10), 55-64 (2012). 
  2. Das-Gupta, A. Institutions for Performance Oriented Tax Administration. PES Business Review (2009). 
  3. Das-Gupta, A. Internal Trade Barriers in India: Fiscal Check-posts. South Asian Economic Journal, 7(2), 231-254 (2006).
  4. Das-Gupta, A. With Non-Competitive Firms, a Turnover Tax Can Dominate the VAT. Economics Bulletin, 8(9), 1-6 (2005). 
  5. Das-Gupta, A. Recent Individual Income Tax Reform. Economic and Political Weekly, 40(14), 1397-1405 (2005). 
  6. Das-Gupta, A., Ghosh, S., & Mookherjee, D. Tax Administration Reform and Taxpayer Compliance in India. International Tax and Public Finance, 11(5), 575-600 (2004). 
  7. Das-Gupta, A. The Income Tax Compliance Cost of Corporations in India. 'Vikalpa', 31(4), 9-30 (2001). 
  8. Das-Gupta, A., & Gang, I. Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes. International Tax and Public Finance, 7(2), 177-194 (2000). 
  9. Das-Gupta, A., Engelschalk, M., & Mayville, W. An Anti-Corruption Strategy for Revenue Administration. Prem Note No 33, Poverty Reduction and Economic Management Network, Washington D.C.: The World Bank (1999).
  10. Das-Gupta, A., Barbone, L., De Wulf, L., & Hansson, N. Reforming Tax Systems: The World Bank Record in the 1990s. Policy Research Paper WPS 2237, The World Bank (1999). 
  11. Das-Gupta, A. A Note on the Degree of Tax Progression. Rivista Internazionale Di Scienze Economiche E Commerciali (International Review of Economics and Business), 44(2), 459-463 (1997). 
  12. Das-Gupta, A., & Gang, I. A Comparison of Sales Taxes. Public Finance/Finances Publiques, 51(2), 217-225 (1996). 
  13. Das-Gupta, A., & Mookherjee, D. Tax Amnesties as Asset Laundering Devices. Journal of Law, Economics and Organization, 12(2), 407-429 (1996). 
  14. Das-Gupta, A., Lahiri, R., & Mookherjee, D. Income Tax Compliance in India: An Empirical Analysis. World Development, 12, 2051-2064 (1995).
  15. Rao, M.G. & Das-Gupta, A., Intergovernmental Transfers as Instruments of Poverty Alleviation. Government and Policy (Environment and Planning C), 13(1), 1-24 (1995).
  16. Das-Gupta, A. A Theory of Hard To Tax Groups. Public Finance/Finances Publiques, 49 (Supplement), 28-39 (1994). 
  17. Das-Gupta, A., & Mookherjee, D. Dissection of a Bold Budget. Economic and Political Weekly, 28(15), 695 704 (1993).
  18. Das-Gupta, A., Ankolekar, S., & Srinivasan, G. The Defective Coin Problem: An Algorithmic Analysis. Kybernetes: The International Journal of Systems & Cybernetics, 19(5), 44-58 (1990). 
  19. Das-Gupta, A. Taxation, Non Tax Policy and the Economics of Equipment Leasing. Economic and Political Weekly, 25(21), M85-M89 (1990).
  20. Das-Gupta, A. Personal Taxation and Private Financial Savings in India. Economic and Political Weekly, 25(6), 325-338 (1990). 
  21. Das-Gupta, A. A New Measures of Fiscal Privilege. Public Finance Review (formerly Public Finance Quarterly), 16(2), 244 - 252 (1988). 
  22. Das-Gupta, A., & Gang, I. Distribution and Development Effects of Tariff Subsidy Policies in a Small, Open, Dual Economy. Singapore Economic Review, 32(1), 71-86 (1987). 
  23. Das-Gupta, A., & Gang, I. A Framework for Analysing Economies with Wage Differentials. Rivista Internazionale Di Scienze Economiche E Commerciali (International Review of Economics and Business), 34(9), 869-886 (1987). 
  24. Das-Gupta, A. Principles for Random Scrutiny of Income Tax Returns. Economic and Political Weekly, 22(6), 243 - 247 (1987).
  25. Das-Gupta, A. A Note on the Effects of Tax Subsidy Policies on the Personal Distribution of Income in Dual Economies. Indian Economic Review, 22(1), 95-105 (1987). 
  26. Das-Gupta, A., & Das-Gupta, P. Estimating the Parameters of Mixtures of Poisson Distributions by the Method of Moments. Opsearch, 22(1) (1985).

Books

  1. Das-Gupta, A., & Mookherjee, D. Incentives and institutional reform in tax enforcement: An analysis of developing country experience (p. 494). New Delhi: Oxford University Press, Paperback. (2000).
  2. Das-Gupta, A., & Mookherjee, D. Incentives and institutional reform in tax enforcement: An analysis of developing country experience (p. 496). New Delhi: Oxford University Press, Hardcover. (1998).
  3. Ghate, P., & Others. Informal finance: Some findings from Asia. Oxford: Published for the Asian Development Bank by Oxford University Press. (1992).

Book Chapters

  1. Das-Gupta, A. Fiscal Resources for Inclusive Growth. In D. Park, S. Lee and M. Lee (Eds.), Inequality, Inclusive Growth, and Fiscal Policy in Asia (pp. 167-201). New York, USA and Oxford, UK: Routledge and Asian Development Bank. (2015).
  2. Das-Gupta, A., Ghosh, S., & Mookherjee, D. Tax Administration Reform and Tax-Payer Compliance in India. In J. Alm & J. Martinez-Vazquez (Eds.), Tax Reform in Developing Countries (pp. 575-600). Reprinted from International Tax and Pubic finance (2004), 11(5), 575-600. UK: Edward Elgar Publishing. (2015).
  3. Bird, R., & Das-Gupta, A. Public Finance in Developing Countries. In B. Currie-Alder, R. Kanbur, D. Malone, & R. Medhora (Eds.), International Development: Ideas, Experience, and Prospects. New York: Oxford University Press. (2014).
  4. Das-Gupta, A., & Bird, R. Public Finance in Developing Countries. In D. Malone, R. Kanbur, R. Medhora, & B. Currie-Alder (Eds.), A Handbook on Development Thought. New York: Oxford University Press (2013). 
  5. Das-Gupta, A. Economic Analysis of India's Double Tax Avoidance Agreements. In U. Sankar & D. Srivastava (Eds.), Development and Public Finance: Essays in Honor of Raja J Chelliah. New Delhi: Sage Publications (2012). 
  6. Das-Gupta, A. Corruption. In K. Basu & A. Maertens (Eds.), the New Oxford Companion to Economics in India. New Delhi: Oxford University Press (2011). 
  7. Das-Gupta, A. Neglected Topics in Public Economics Courses. In M.G. Rao & S. Acharya (Eds.), Public Economics: Theory and Policy (Essays in memory of the late Professor Amaresh Bagchi). New Delhi: Sage Publications (2010).
  8. Das-Gupta, A. Corruption. In K. Basu (Ed.), Concise Oxford Companion to Economics in India. New Delhi: Oxford University Press (2007). 
  9. Das-Gupta, A. Implications of Tax Administration for Tax Design: A Tentative Assessment. In J. Alm, J. Martinez-Vazquez, & M. Rider (Eds.), Tax Reform in Developing Countries. Berlin: Springer Verlag (2006).
  10. Das-Gupta, A. The Economic Theory of Tax Compliance with Special Reference to Tax Compliance Costs. In A. Bagchi (Ed.), Readings in Public Finance. New Delhi: Oxford University Press (2005). 
  11. Das-Gupta, A. Reforming State Level Tax Administration in India: Some Issues. In A. Karnik & L. Burange (Eds.), Economic Policies and the Emerging Scenario: Challenges to Government and Industry. Mumbai: Himalaya Publishing House (2004).
  12. Das-Gupta, A., & Gang, I. Value Added Tax Evasion, Auditing and Transactions Matching. In J. McLaren (Ed.), Institutional elements of tax design and reform. Washington D.C.: World Bank Technical Paper No. 539 (2003).
  13. Das-Gupta, A. Central Tax and Administration Reform in the 1990s. In M.G. Rao (Ed.), Development, Poverty and Fiscal Policy – Decentralization of Institutions (Essays in Honour of Raja Chelliah). New Delhi: Oxford University Press (2002). 
  14. Das-Gupta, A., & Mookherjee, D. Reforms in Indian Income Tax Enforcement. In A. Lanyi & S. Kahkonen (Eds.), Institutions, Incentives and Economic Reforms in India. Baltimore: IRIS Center: University of Maryland and Sage Publications (2000). 
  15. Das-Gupta, A., & Mookherjee, D.  Tax Amnesties in India: A Theoretical and Empirical Analysis. In A. Lanyi & S. Kahkonen (Eds.), Institutions, Incentives and Economic Reforms in India. Baltimore: IRIS Center: University of Maryland and Sage Publications (2000).
  16. Das-Gupta, A. Governance, The Business of Government. In World Bank India: Reducing Poverty and Accelerating Development. New Delhi: Oxford University Press (2000). 
  17. Das-Gupta, A., & Leong, L. Returns to Social Security in Singapore: A Life-cycle Evaluation. In J. Kendall & D. Park (Eds.), East Asian Economic Issues (Vol. 4). Singapore: World Scientific (1998).  
  18. Das-Gupta, A., & Kwan, C. Income Tax Compliance in Singapore. In J. Kendall, D. Park, & R. Tan (Eds.), East Asian Economic Issues (Vol. 3). Singapore: World Scientific (1997).
  19. Das-Gupta, A., & Mookherjee, D. Design and Enforcement of Personal Income Taxes in India. In S. Mundle (Ed.), Public Finance: Issues for India. India: Oxford University Press (1997).
  20. Das-Gupta, A., & Gang, I. Labour Markets, Lorenz Curves and Development Strategies. In M. Willumsen & R. Cruz (Eds.), Modelling and Simulation (Vol. 19, Part 1, p. 101 106). North Carolina: Instrument Society of America (1988). 

Other Publications

  1. Das-Gupta, A. Fiscal Resources for Inclusive Growth, (background Paper for Asian Development Outlook). ADB Economic Working Paper Series Number 416, Manila: Asian Development Bank (2014).
  2. Das-Gupta, A. How DTC Perpetuates Corruption. Business Standard. Retrieved from http://www.business-standard.com/article/opinion/arindam-das-gupta-how-dtc-perpetuates-corruption-112012100004_1.html (2012, January 21).
  3. Das-Gupta, A. Fiscal reform: Why not tackle the waste? Business Standard. Retrieved from http://www.business-standard.com/india/news/arindam-das-gupta-fiscal-reformnot-tacklewaste-/433372/ (2011, April 25).
  4. Das-Gupta, A. The case for an income tax amnesty. Business Standard. Retrieved from http://www.business-standard.com/india/news/arindam-das-guptacase-for-income-tax-amnesty/426708/ (2011, February 28). 
  5. Das-Gupta, A. Public Expenditure Management Committee Report: A Critical Review. Economic and Political Weekly, 46(43), 15-19 (2011). 
  6. Das-Gupta, A. The Thirteenth Finance Commission and improving fiscal outcomes: An assessment. Economic and Political Weekly, 45(48),78-83 (2010).  
  7. Das-Gupta, A., Andrade, F., Marathe, M., Nandy, A., Padhiari, H. & Sucharita, S. Mid-Term Appraisal of the Eleventh Five Year Plan in Goa including (a) Study of Monitorable Indicators" and (b) "Review of Flagship Programmes" Report prepared for Planning Commission, Government of India by the Centre for Economic Research, Goa Institute of Management, Goa. (2009).
  8. Das-Gupta, A. Monitoring and Evaluation of Taxes. Draft chapter for Tax Administration Toolkit, 2009. Washington D.C.: The International Finance Corporation (2008).
  9. Das-Gupta, A. Tax Administration Simplification. Draft chapter for Tax Administration Toolkit, 2009. Washington D.C.: The International Finance Corporation (2008). 
  10. Das-Gupta, A. Governance and Tax Simplification. Draft chapter for Tax Administration Toolkit, 2009. Washington D.C.: The International Finance Corporation (2008).  
  11. Das-Gupta, A. An Assessment of Revenue Structure and Performance of Indian States, background paper for The World Bank, State Fiscal Reforms in India. Poverty Reduction and Economic Management Unit. New Delhi: The World Bank (2005).
  12. Das-Gupta, A. Will State VAT Deliver? Economic and Political Weekly, 40(36), 3917-3919 (2005). 
  13. Das-Gupta, A. Non-tax Revenue in Indian States: Principles and Case Studies. Study prepared for the Asian Development Bank (2005).
  14. Das-Gupta, A. Suggestions for an Action Plan for Karnataka's Non-Tax Revenues for 2004-05. Prepared for the Poverty Reduction and Economic Management Unit. South Asia Region, New Delhi: The World Bank (2004). 
  15. Das-Gupta, A. The Stamps and Registration Department in Karnataka: A Review of Institutions and Administration. Prepared for the Poverty Reduction and Economic Management Unit, South Asia Region, New Delhi: The World Bank (2003).
  16. Das-Gupta, A. & Apte, P. Improving Maharashtra’s Own Revenue Performance, background paper for Chapter 3, in Poverty Reduction and Economic Management Unit, South Asia Region, The World Bank, Maharashtra: Reorienting Government to Facilitate Growth and Reduce Poverty, Washington D.C. : The World Bank (2003).
  17. Das-Gupta, A. UP's Own Revenue System: Assessment and Reform Suggestions. Prepared for the Poverty Reduction and Economic Management Unit. South Asia Region, New Delhi: The World Bank (2002). 
  18. Das-Gupta, A. Monthly Forecasting Model for Maharashtra Sales Tax - Spreadsheet model for the Government of Maharashtra. Prepared for the Poverty Reduction and Economic Management Unit. South Asia Region, New Delhi: The World Bank (2002). 
  19. Das-Gupta, A., & Chattopadhyay, S. The Compliance Cost of the Corporate Income Tax in India. Prepared for the Planning Commission, Government of India(2002).
  20. Das-Gupta, A., & Chattopadhyay, S. The Personal Income Tax in India: Compliance Costs and Compliance Behavior of Taxpayers. Prepared for the Planning Commission, Government of India (2002). 
  21. Das-Gupta, A., & Chattopadhyay, S. The Compliance Cost of the Personal Income Tax and its Determinants. Prepared for the Planning Commission, Government of India (2002). 
  22. Das-Gupta, A. More Haste, Less Speed (Part One). Economic Times. (2001, December 20)
  23. Das-Gupta, A. Readying for VAT Launch (Part Two). Economic Times. (2001, December 27).
  24. Das-Gupta, A. Review of "Debraj Ray (1998), Development Economics, Princeton: Princeton University Press”. Prajñan, Vol 30 (2001).
  25. Das-Gupta, A. Andhra Pradesh's Own Revenue System: Assessment and Reform Suggestions. Prepared for the Poverty Reduction and Economic Management Unit. South Asia Region, New Delhi: The World Bank (2001). 
  26. Das-Gupta, A. Review of "Biswadeb Chatterjee (1997) Tax Performance of Indian States: A Comparative Study”. In Artha Vijñana. Pune: Gokhale Institute of Politics and Economics (2000).
  27. Das-Gupta, A. Review of “Govind Singh Chandawat (1999) Distribution of Tax Burden and Expenditure Benefits”. In Artha Vijñana. Pune: Gokhale Institute of Politics and Economics (2000).
  28. Das-Gupta, A. Amnesties. Washington D.C.: The World Bank (1999). 
  29. Das-Gupta, A. Strengthening Anti-Corruption Institutions in Albanian Taxation and Customs Administrations. The World Bank. Washington D.C. (1999). 
  30. Das-Gupta, A. Performance Indicators for Tax Systems Reform, with a Case Study of India. The World Bank. Washington D.C. (1999).
  31. Das-Gupta, A. Expenditure Management and Budgeting in India. The World Bank. Washington D.C. (1999).
  32. Das-Gupta, A. Website on Tax Policy and Administration. Design and Initiation of the website for the World Bank, Washington D.C. Retrieved from http://go.worldbank.org/NBB3X215W0 (1999)
  33. Das-Gupta, A. Review of "The Macroeconomics of Financing Government Expenditure: A Survey of the Static Consequences” by R.S. Rajan and M.G. Asher. Singapore Economic Review (1998). 
  34. Das-Gupta, A., Mookherjee, D., & Panta, D.P. Income Tax Enforcement in India: A Preliminary Analysis. Prepared for the Tax Reforms Committee (Raja Chelliah, chair), New Delhi: Government of India (1992). 
  35. Das-Gupta, A. The Impact of Rupee Depreciation on Nominal Rates of Protection in India, 1986-1992. Prepared for the Tax Reforms Committee (Raja Chelliah, chair), New Delhi: Government of India (1992). 
  36. Das-Gupta, A., Aggarwal, P., & Prasad, M.S. The Intertemporal and Inter-source Horizontal Equity of the Indian Income Tax: A Comparison of Tax Treatment in Selected Assessment Years. Prepared for the Tax Reforms Committee (Raja Chelliah, chair), New Delhi: Government of India (1991). 
  37. Das-Gupta, A., Aggarwal, P., & Prasad, M.S. The Intertemporal Vertical Equity of Wealth Tax in India: A Comparison of Tax Treatment in Selected Assessment Years. Prepared for the Tax Reforms Committee (Raja Chelliah, chair), New Delhi: Government of India (1991). 
  38. Das-Gupta, A., Aggarwal, P., Bagchi, A., Pandey, R., & Prasad, M.S. Income Tax Concessions for Savings, Housing and Foreign Exchange Inflows. Prepared for the Central Board of Direct Taxes, New Delhi: National Institute of Public Finance and Policy (1991).
  39. Das-Gupta, A. & Chugh, P.K. Trends in the Structure of Indian Taxes: An Analysis of Central and State Taxes 1970-71 to 1990-91. Prepared for the Tax Reforms Committee (Raja Chelliah, chair), New Delhi: Government of India (1991) 
  40. Das-Gupta, A., & Nayar, C.P.S. Urban Informal Credit Markets in India. Study prepared for the Asian Development Bank, Manila, New Delhi: National Institute of Public Finance and Policy. (1990). 
  41. Das-Gupta, A., Aggarwal, P., & Jhingon, P. A Proposal for the Income Tax Return Form for Salary Earners. New Delhi: National Institute of Public Finance and Policy (1990).
  42. Das-Gupta, A. An Evaluation of a Proposed Saving Scheme of the National Housing Bank. Report Commissioned by the National Housing Bank, New Delhi: National Institute of Public Finance and Policy (1990). 
  43. Das-Gupta, A. Reports on Informal Credit Markets in India: Summary. Study prepared for the Asian Development Bank, Manila, New Delhi: National Institute of Public Finance and Policy (1989).
  44. Das-Gupta, A., Pandey, J., & Mukhopadhyay, H. Informal and Formal Credit: Six Case Studies. New Delhi: National Institute of Public Finance and Policy and State Bank of India. (1989).
  45. Das-Gupta, A. Personal Taxation and Rates of Return to Private Financial Savings in India. Prepared for the Study Group on Taxation of Expenditure (Raja Chelliah, chair). New Delhi: Government of India (1987).
  46. Das-Gupta, A. Equivalent Rates of Wealth Taxes and Estate Duties. Prepared for the Tax Reforms Committee (Raja Chelliah, chair), New Delhi: Government of India (1986). 
  47. Das-Gupta, A. Issues in Expenditure Tax Design and Implementation. Prepared for the Tax Reforms Committee (Raja Chelliah, chair), New Delhi: Government of India (1986). 
  48. Das-Gupta, A., & Gopalakrishnan, S. Stamp Duties and Registration Fees in West Bengal. Prepared for the Government of West Bengal. New Delhi: National Institute of Public Finance and Policy (1986).. 
  49. Das-Gupta, A. Long Term Fiscal Policy. Economic Times. (1985, October 4).
  50. Das-Gupta, A. Income versus Expenditure Taxes. Prepared for the Tax Reforms Committee (Raja Chelliah, chair), New Delhi: Government of India (1985).