Profile Picture

Dr. Parthasarathi Shome (Partho) is Founder Chairman, International Tax Research and Analysis Foundation (ITRAF), Bengaluru, India. He was Visiting Senior Fellow, London School of Economics in recent years. Earlier, he was Adviser (Minister of State) to the Indian Finance Minister, and chaired the Tax Administration Reform Commission (TARC). Before that, he was Chief Economist, UK Revenue and Customs; Chief of Tax Policy, IMF; and Professor, American University, Washington DC. He chaired India’s Ninth and Tenth Five Year Plan Task Forces on tax policy and administration. He was Director of National Institute of Public Finance and Policy (NIPFP) and International Council for Research on International Economic Relations (ICRIER), New Delhi, India. His publications in peer reviewed journals include Journal of Economic Theory (United States), Journal of Public Economics (Netherlands), IMF Staff Papers, National Tax Journal (US), Oxford Economic Papers (UK), Oxford Review of Economic Policy (UK), Public Finance (Europe), Public Finance Quarterly (US), and several other international and national journals. His edited and own books are from Business Standard Publishers, Cambridge University Press, CenTax, International Monetary Fund, Lexis Nexis, OakBridge, Orient Blackswan, Oxford University Press, Routledge, Springer, and Wolters Kluwer. He received Brazil’s highest civilian honour, Commander of the Order of the Southern Cross, for his contributions to Brazilian fiscal reform, and the Jeanne S. Mattersdorf Award of the National Tax Association of America as “an outstanding student in the field of taxation and public finance” for his Ph.D. thesis on the incidence of the corporation income tax. He participates regularly in international debate and discussions on international taxations and is invited to speak across the globe.

For more details see Shome CV.

Profile Picture

Dr. Parthasarathi Shome (Partho) is Founder Chairman, International Tax Research and Analysis Foundation (ITRAF), Bengaluru, India. He was Visiting Senior Fellow, London School of Economics in recent years. Earlier, he was Adviser (Minister of State) to the Indian Finance Minister, and chaired the Tax Administration Reform Commission (TARC). Before that, he was Chief Economist, UK Revenue and Customs; Chief of Tax Policy, IMF; and Professor, American University, Washington DC. He chaired India’s Ninth and Tenth Five Year Plan Task Forces on tax policy and administration. He was Director of National Institute of Public Finance and Policy (NIPFP) and International Council for Research on International Economic Relations (ICRIER), New Delhi, India. His publications in peer reviewed journals include Journal of Economic Theory (United States), Journal of Public Economics (Netherlands), IMF Staff Papers, National Tax Journal (US), Oxford Economic Papers (UK), Oxford Review of Economic Policy (UK), Public Finance (Europe), Public Finance Quarterly (US), and several other international and national journals. His edited and own books are from Business Standard Publishers, Cambridge University Press, CenTax, International Monetary Fund, Lexis Nexis, OakBridge, Orient Blackswan, Oxford University Press, Routledge, Springer, and Wolters Kluwer. He received Brazil’s highest civilian honour, Commander of the Order of the Southern Cross, for his contributions to Brazilian fiscal reform, and the Jeanne S. Mattersdorf Award of the National Tax Association of America as “an outstanding student in the field of taxation and public finance” for his Ph.D. thesis on the incidence of the corporation income tax. He participates regularly in international debate and discussions on international taxations and is invited to speak across the globe.

For more details see Shome CV.

OWN BOOKS

Selected Papers

  1. Shome, Parthasarathi. 2022.”Taxation of Robots”, The Governance Brief, Asian Development Bank, Manila, available at https://www.adb.org/publications/taxation-robots  
  2. Shome, Parthasarathi. 2021. “The Absence of a Stable Core in the International Taxation Regime”. 75 Bulletin for International Taxation, 75th Jubilee Issue, IBFD, Volume 75, No. 11/12, available at https://www.ibfd.org/shop/oecdinternational-absence-stable-core-international-taxation-regime.
  3. __________ . 2021. Taxation—History, Theory, Law and Administration, Springer International, Switzerland.
  4. __________ (edited). 2021. Reimagining International Taxation, with a Foreword by Leandro Passarella and Maria Celina Valls. Paper by Shome in the volume: “India in a Global Pandemic—Macro-Economic and Tax Considerations”, Chapter-1.
  5. __________ (edited). 2020. International Taxation in the Digital Era, with a Foreword by Professor Judith Freedman, Oxford University, OakBridge Publishers, New Delhi. Paper by Shome in the volume: “Thrust of the Volume’s Analysis”, Chapter-1.
  6. __________. 2019. Virtus in Arduis: I Did It My Way, Orient BlackSwan, Delhi.
  7. __________. 2019. “Addressing Tax Avoidance: Cross Country Experience and an Indian Case Study”. London School of Economics (LSE) Legal Studies Working Paper No. 6/2019, February. Available at SSRN: https://ssrn.com/abstract=3337909 or http://dx.doi.org/10.2139/ssrn.3337909
  8. __________. 2018. “Contours and Conflicts in Tax Design: Principles and International Practice”,  LSE Legal Studies Working Paper No. 11/2018, 20 June. Available at SSRN: https://ssrn.com/abstract=31999.
  9. __________ (edited). 2018. Challenges in Domestic and International Taxation: Emerging India Experience, with a Foreword by Philip Baker, QC, OakBridge Publishers, New Delhi. Paper by Shome in the volume: “Contours and Conflicts in Tax Design: The Indian Experience”, Chapter-1.
  10. __________ 2017. Development and Taxation: 60 Critical Commentaries, Academic Foundation, New Delhi.
  11. __________. 2017. “Goods and Services Tax (GST)”, Madras Institute of Development Studies (MIDS) Working Paper No. 227, October.
  12. __________ (edited). 2016. Base Erosion and Profit Shifting (BEPS): The Global Taxation Agenda, International Tax Research and Analysis Foundation (ITRAF), Wolters Kluwer, Bangalore.
    Papers included:
    “Introduction- A Review of Chapters”, Chapter-1.
    “Impact of Firm Characteristics on Firm Revenue and Tax”, Chapter-5.
  13. __________ (edited). 2016. Insights into Evolving Issues of Taxation: Existing and Continuing Challenges, ITRAF, Wolters Kluwer, Bangalore.
    Paper included:
    “Introduction- Taxation Issues under Discussion and Continuing Challenges”, Chapter-1.
  14. __________ (edited). 2015. The G20 Development Agenda: An Indian Perspective, Cambridge University Press, New Delhi.
    Papers included:
    “Introduction- Group of G20”, Chapter-1.
    “Greening the G20 Agenda: A Way Forward”, Chapter-7.
  15. __________ (Chairman). 2014. Tax Administration Reform in India: Spirit, Purpose and Empowerment (6 Volumes), Report of the Tax Administration Reform Commission (TARC), Ministry of Finance, New Delhi.
  16. __________ (edited). 2014. The G20 Macroeconomic Agenda: India and the Emerging Economies, Cambridge University Press, New Delhi.
    Papers included:
    “The G20: Evolution, Functioning and Prospects- A Concise Review”, Chapter-1.
    “Capital Controls: Instruments and Effectiveness”, Chapter-6.
  17. __________ (edited). 2013. Indian Tax Administration: A Dialogue, Orient Blackswan, New Delhi.
    Paper included: “Introduction”
  18. __________. 2013. “Political Economy of Debt Accumulation and Fiscal Adjustment in a Financial Crisis,” in Deepak Mohanty ed. Monetary Policy, Sovereign Debt and Financial Stability: The New Trilemma, Cambridge University Press, India.
  19. __________. 2012. Tax Shastra: Administrative Reforms in India, United Kingdom and Brazil, Business Standard Books, New Delhi.
  20. __________. 2012. “Rebalancing and Structural Policies—An Indian Perspective,” Oxford Review of Economic Policy, Volume 28, Number 3, pp. 587–602.
  21. __________. 2011. “Fiscal Stimuli and Consolidation,” in Olivier J. Blanchard, David Romer, Michael Spence, and Joseph E. Stiglitz ed., In the Wake of the Crisis: Leading Economists Reassess Economic Policy, International Monetary Fund, M.I.T Press, Cambridge, Massachusetts.
  22. __________, Bernardi, L. and Fraschini, A. (edited). 2006. Tax Systems and Tax Reforms in South and East Asia, Routledge, Oxford
    Paper included: “The control of tax evasion and the role of tax administration”, Chapter-2.
  23. __________. 2002. India’s Fiscal Matters, Oxford University Press, New Delhi.
  24. __________(Chairman). 2001. Tax Policy and Tax Administration for the Tenth Five Year Plan, Report of The Advisory Group, Planning Commission, Government of India, New Delhi.
  25.  __________(edited). 1997. Fiscal Policy, Public Policy & Governance, Centax Publications Pvt. Ltd., New Delhi.
    Papers included:
    “Introduction-Fiscal Policy, Public Policy and Governance” (Editor’s Remarks), Chapter-1.
    “Tax Evasion and Tax Administration: A Focus on Tax Deduction at Source”, Chapter-10.
  26. __________ (Chairman). 1997. India: Tax Policy for the Ninth Five Year Plan (1997-98 to 2001-02), Centax Publications Pvt. Ltd., New Delhi.
  27.  __________ (edited). 1995. Tax Policy Handbook, International Monetary Fund, Washington, D.C.
    Papers included: “Introduction”, Chapter-1.
    “Cash Flow Tax”, Income and Wealth Taxes, Chapter-4.
  28. __________ and Schutte, Christian. 1993. “Cash-Flow Tax, Staff Papers, Vol. 40, No. 3, pp 638-662, International Monetary Fund, Washington D.C.
  29. __________ and C. A. Aguirre. 1988. ‘Mexican Value-Added Tax: Methodology for Calculating the Base’, National Tax Journal, Volume 41, Number 4, pp. 543-554.
  30.  __________ (edited). 1986. Fiscal Issues in South-East Asia: Comparative Studies, Oxford University Press, Singapore.
    Papers included:
    “Introduction- A Comparison of Economic Structures”, Chapter-1.
    “Empirical Evidence of the Incidence of the Corporate Income Tax”, Chapter-6.
    “The Impact of Social Security Institutions on Resource Allocation”, Chapter-11.
  31.  __________. 1978. ‘The Incidence of the Corporation Income Tax in India: A General Equilibrium Analysis’, Oxford Economic Papers, Volume 30, Number 1, pp. 64-73

EDITED BOOKS