WORKING PAPERS

SL. NO TITLE OF THE WORKING PAPER WORKING PAPER NO. AUTHORS
73 Objects, perspective and Implications of The Constitution (One Hundred and Fifteenth Amendment) Bill, 2013- A critical Evaluation WP.1/2014 Dr.K Gopakumar
72 Fourth state finance commission report of kerala: Some new directions WP.1/2013 Dr. Narayana D
71 Incentivising Resource Mobilization by LSGs: Approach of State Finance Commissions & Its Implications 2011-12 Dr. Jose Sebastian & Smt. Anitha Kumary. L
70 Constitution amendment bill on GST: Implications and alternatives Dr.K Gopakumar
69 Revenue and Equity Implications of Goods and Services Tax: A Preliminary Analysis WP.8/
2011-12
Dr. Jose Sebastian &
Smt. Anitha Kumary. L
68 Towards GST – Issues and concerns at the sub-national level WP.8/
2011-1
Dr. Jose Sebastian & Smt. Anitha Kumary. L
67 Life time social protection with pensions and health care for all unorganized sector workers under the umbrella of welfare fund board of Kerala (Policy brief) 2010 Dr. A. V. Jose,
Dr. N. Ramalingam,
Smt. Shyama Nair R
Smt. Anitha Kumary L
66 Accounts based scrutiny an audit under VAT system- 3 case studies for the state government commercial taxes department WP.7/
2010-5
Dr. N Ramalingam
65 Additional devolution by state to local bodies in the context of GST regime WP.6/
2010-4
Dr. N Ramalingam,
Dr. C S Venkiteswaran
64 Tax administration and compliance environment of local bodies WP.5/
2010-3
Dr. Jose Sebastian &
Anithakumari L
63 Thirteenth finance commission and tax devolution WP.4/
2010-2
Shyama Nair R
62 Debt financing for infrastructure development by local self governments WP.3/
2010-1 (2)
Dr. C S Venkiteswaran, Dr. N Ramalingam
61 Revenue performance of states before and after the introduction of VAT: A comparative analysis WP.2/
2009-2
Smt. Anitha Kumari
60 Own non tax revenue of kerala: A financial analysis for the period 2002-03 2007-08 WP.1/
2009-1
Dr. N Ramalingam
Dr. C S Venkiteswaran
59 Estimation of revenue neutral rate of GST for government of kerala 2009 Smt. Shyama Nair R
58 Selection of tax payers for recognizing tax compliance performance 2/2009 Dr. Jose Sebastian
57 Fiscal counseling for recession proofing VAT revenue: A note 1/2009 Dr. Jose Sebastian
56 From VAT to GST: Some transitional issues. (Policy brief) 2008 Dr. N Ramalingam
55 Time series data on states own tax revenue, states own non-tax revenue, states non tax revenue etc. (Policy brief) 2/2008 Smt. Anitha Kumary L
54 Time series data: NSDP sales tax collection cost of tax collection (Policy brief) 1/2008 Smt. Anitha Kumary L
53 Implication of recent inflation on the tax potential of individual commodities (Policy brief) Dr. Jose Sebastian,
Smt. Shyama Nair R
52 Estimation of tax potential change by monitoring retail prices: A method applied to selected commodity groups 1/2008 Dr. Jose Sebastian
51 Goods and service tax 2010 vyavasayakeralam, Directorate of industries & commerce, Government of kerala 2007 Dr. N Ramalingam
50 Chartered accountants audit statement for the state value added tax: A model format for the empowered committee of state finance ministers 1/2007 Dr. N Ramalingam
49 Liability management in government:
Some issues and suggestions
3/2004 Dr. N Ramalingam
48 Sales tax performance in the post liberalisation period 2/2004
(2)
Smt. Anitha Kumary L
Smt. Shyama Nair R
Dr. Jose Sebastian
47 Administrative leadership at commercial taxes department of government of kerala 1/2004 Dr. N. Ramalingam
Sri. Biju. M. G.
46 Taxing of services at the state level: A study , submitted to the vice chairman, state planning board government of kerala 2003 Dr. N Ramalingam, Dr. Venkiteswaran
45 Suggestions relating to commercial taxes department submitted to 12th finance commission 2003 Smt. Anitha Kumary L
Smt. Shyama Nair R
Dr. Jose Sebastian
44 Value added tax revenue from sugar, tobacco and textiles for 2003-04 2003 Dr. Jose Sebastian,
Smt. Anitha Kumary L
43 Smart card based automation of commercial taxes department 3/2003 Dr. Thomas Joseph
42 Value added taxation for the subsidized commodities: a study on the tax compliance procedures of `supply-co’ 2/2003 Dr. N. Ramalingam
Sri. S. Anilkumar
41 Vat accounting solution: A software support for vat regime 1/2003 Dr. Thomas Joseph
40 Commercial taxes department of government of Kerala: Towards a computer based information system 2/2002 Dr. N. Ramalingam
39 Responsiveness of sales tax to net state domestic product (N S D P) 1/2002 Smt. L Anitha Kumary
Dr. Jose Sebastian
Smt. Shyama nair. R.
38 Revenue impact of introduction of VAT in
Kerala: A preliminary exercise
12/2001 Smt. Anitha Kumary L
Shyama Nair R &
Dr. Jose Sebastian
37 Spot registration: a scheme towards broadening of tax base 11/2001 Dr. Thomas Joseph
36 Widening of turnover tax base: A short term additional resource mobilization in the context of fiscal crisis of Kerala 10/2001 Sri. K. Gopakumar &
Smt. Jenny Thekkeekara
35 Review of entries in schedule iii (exempted commodities) transition to VAT regime & through amendment of KGST Act, 1963. 9/2001
(4)
Dr. Ramalingam,
Sri. M L Paul &
Dr. Venkiteswaran
34 Transition to VAT regime & additional resource mobilisation through amendment of KGST Act,1963 8/2001 Dr. Ramalingam
Sri. M L Paul &
Dr. Venkiteswaran
33 Schedules under KGST Act, 1963 vis-a-vis uniform commodity nomenclature, classification & coding [UCNCC] for the use of computerization of CTD 7/2001 Smt. L Anitha Kumary
Shyama Nair R
32 Re-engineering of commercial taxes department under VAT context 6/2001 Dr. Ramalingam
Dr. Thomas Joseph
Dr. Venkiteswaran
31 State level taxation of services in the vat context – A proposal 5/2001 Sri. Johnmathai Dr. N. Ramalingam Dr. Venkiteswaran
30 Value added taxation [VAT] on maximum retail price [MRP] making vat context 4/2001 Dr.N. Ramalingam
Dr. C S Venkiteswaran
29 Uniform commodity nomenclature, classification & coding (UCNCC); Structure, procedure, rules & operationalisation 3/2001 Sri. K Gopakumar
Dr. N Ramalingam
Dr. C S Venkiteswaran
28 Eleventh finance commission and tax devolution an analysis 2/2001 Smt. Anithakumary L
Shyama. R. Nair
27 Uniform commodity nomenclature, classification & coding for inter-state and intra-state taxation in India 1/2001 Sri. K. Gopakumar
Dr.N. Ramalingam
Dr. C S Venkiteswaran
26 Identification of commodities for indexing and a common commodity code for south Indian states Sri. V MurukeshKumar
25 Judicial independence of quasi-judicial forums 1/2000 Dr. Jose Sebastian
24 Scope and ambit of audited accounts under section 27A of the KGST Act effective procedures 10/99 Sri. V MurukeshKumar
Secretary, CTS
23 Tax relief scheme under the KGST Act, 1963 9/99 Sri. K. Gopakumar
Dr N Ramalingam &
Dr. C S Venkiteswaran
22 Information system for tax administration: re-structuring of statutory forms 8/99 Dr.N. Ramalingam &
Dr. Venkiteswaran
21 Additional resource mobilisation through rationalization of subsidies 7/99 Dr. Jose Sebastian
Sri. K. Gopakumar
20 Tax on works contract: Need for effective procedures (Including new scheme of assessment of defaulting contractors) 6/99 Dr. Thomas Joseph Thoomkuzhy
19 The Kerala general sales tax act, 1963 – introduction of certain new provisions 5/99 Sri. M.L. Paul
18 Non-tax revenue of states–a comparative analysis with special reference to Kerala 4/99 Smt. Anitha Kumary L. & Smt. Shyama R Nair
17 Entry tax on textiles and tobacco 3/99 Sri. K. Gopakumar &
Smt. Jenny Thekkekara
16 Working of sales tax incentives in kerala 2/99 Smt. Anitha Kumary L.
15 Introduction of advance ruling in sales tax 1/99 Dr. N. Ramalingam &
Dr. Venkiteswaran
14 Analysis of public debt of kerala 11/98 Dr. R.P. Nair,
13 Impact of changes in central excise on kerala’s sales tax revenue 10/98 Smt. Anitha Kumary. L. Dr. Jose Sebastian
12 Analysis of commodity-wise sales tax revenue data: Some preliminary results 9/98 Dr. R. P. Nair
Smt. Anitha Kumary L. Dr. Jose Sebastian
11 Refixing sales tax rates to compensate for the erosion of purchasing power due to inflation 8/98 Smt. Anitha Kumary L Dr. Jose Sebastian
10 Simplified assessment for small scale dealers 7/98 Sri. S. Radhakrishnan
Dr. Thomas Joseph & Sri. M.L. Paul
9 Charging provision under the KGST Act, 1963 proposals for simplification 6/98 Sri. S. Radhakrishnan
Smt. Jenny Thekkekara Sri. K. Gopakumar
8 Revenue from toddy in Kerala: A study 5/98 Dr. N. Ramalingam
Sri. M.L.Paul
Dr. Venkiteswaran
7 Formation of sales tax settlement commission in Kerala 4/98. Sri. S. Radhakrishnan
Dr. Thomas Joseph
Sri. K. Gopakumar
6 Slump in rubber price: A preliminary analysis 3/98 Smt. Anitha Kumary L
Smt. Shyama. R. Nair
5 Towards an MRP based sales tax system principles and legal issues 2/98 Dr.N. Ramalingam
Dr. Venkiteswaran
Dr. Thomas Joseph
4 Rationalization of expenditure in public sector undertakings and autonomous institutions 1/98 Dr. N. Ramalingam &
Dr. Jose Sebastian
3 Rate wise table of the KGST act, 1963 with schedule rate, effective tax rate 1/97 Sri. M.L.Paul
2 An introduction to floor rate system and harmonization of sales tax rate structure in Kerala 1/97 V. Murukesh Kumar
1 Legal disputes relating to commodity classification for sales taxation 3/95 Dr. Jose Sebastian