Income tax law: Semantics and beyond

The op-ed explains why income tax laws tend to be complex with specific examples from the Indian statute and identifies some simplification measures that one may expect to see in the proposed reform. The piece further argues that the reform must go beyond simple language edits if we are to tackle low tax morale which is a systemic issue in India.

Publication Details

Journal
eYLS (Yale Law School)
Published
2025-02-12
Primary Topic
Particle Detector Development and Performance
Type
article
Field-Weighted Citation Impact
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article

Income tax law: Semantics and beyond

eYLS (Yale Law School)
Particle Detector Development and Performance
article

Income tax law: Semantics and beyond

article en

Abstract

The op-ed explains why income tax laws tend to be complex with specific examples from the Indian statute and identifies some simplification measures that one may expect to see in the proposed reform. The piece further argues that the reform must go beyond simple language edits if we are to tackle low tax morale which is a systemic issue in India.

eYLS (Yale Law School)
No poverty
Openalex Percentile: Top 31%
Particle Detector Development and Performance
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Income tax law: Semantics and beyond · eYLS (Yale Law School) (2025) | TGRS Research Map | TGRS