Kauṭilyan Market Tax
Bibliographic Data
| ID | 3962273 |
|---|---|
| Authors | Harald Wiese (0000-0002-7881-0308, corresponding author) |
| Year | 2021 |
| Volume | 134 |
| Issue | 4 |
| Publication date | 2021-12-16 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Journal of the American Oriental Society (JOURNAL) |
| Journal identifiers | ISSN: 0003-0279 • E-ISSN: 2169-2289 |
| Publisher | American Oriental Society (PUBLISHER • US) |
| DOI | 10.7817/jameroriesoci.134.4.699 |
| OpenAlex | W2352885737 |
| Language | EN |
| Citations received | 1 |
| References cited | 2 |
The famous Indian manual on the management of kingdoms (called the Arthaśāstra) suggests an unusual tax that is based on a seller's assessment of the price of the good to be sold. We show that this tax confronts the seller with an optimization problem. In translations, some interpretational issues have arisen that this paper claims to solve
Business · Economics · Law and economics · Public economics · Economic theories and models · Fiscal Policy and Economic Growth · Taxation and Compliance Studies
| Unique citing works | 1 |
|---|---|
| Citations per year | 0,17 |
| Citation span | 2020 - 2020 (1) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |