Manjunath A.N
- Indexed articles, last 90 days
- 3
- Latest publication
- Aug 27, 2026
- Outlet visibility, for Livemint
- Top 10K sites
- Earliest in this view
- Jul 6, 2026
Latest articles
Anti-canons of taxation: place the economy's interests above the government’s convenience | Mint (opens the original)
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This is a Mint Premium article gifted to you.Subscribe to enjoy similar stories. The affirmative principles of tax policy are settled doctrine. Equity, fairness, certainty, simplicity, neutrality, predictability, efficiency, transparency and adequacy. This is the modern tax-policy canon, descended from Adam Smith’s four maxims and distilled by the OECD’s Ottawa framework, it is accepted globally. India’s problem has rarely been ignorance of what should guide tax policy, but an unwillingness to n
Lopsided GST flexibility: India needs to resolve a stark asymmetry in this tax regime | Mint (opens the original)
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This is a Mint Premium article gifted to you.Subscribe to enjoy similar stories. Nine years after India rolled out its Goods and Services Tax (GST), one philosophy has proven more durable than anything in the architecture of the law: when a taxpayer misses a deadline, it is enforced to the day; when the state misses one, it is extended by notification. GST has been Independent India’s largest fiscal experiment: one tax across all states, touching every citizen in a way that even the 1991 reforms
Ten suggestions for India to remake a customs regime that’s a legacy of the closed economy era | Mint (opens the original)
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This is a Mint Premium article gifted to you.Subscribe to enjoy similar stories. India’s Customs Act of 1962 consolidated colonial-era laws drafted to collect revenue and police the ports and borders of the Raj. A gold-control regime had just been imposed. The economy was closed, foreign exchange rationed and borders guarded to keep goods out and capital in. The 1991 reforms were three decades away. This was a law anchored in suspicion, built for a command economy—not an open one, let alone an o
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