Journal / Research Papers

 Consumption Taxes: Their Ramifications for Income Distribution, Asia-Pacific Tax Bulletin, IBFD, to be published in March/April 2013. 
 Tax Incentives: Forms, Merits and Demerits – The Asian Experience, Asia-Pacific Tax Bulletin, IBFD, Vol. 18 (4), pp. 308-311, August 2012.
 Consumption Taxes: Their Ramifications for Income Distribution, Indian Council for Research on International Economic Relations (ICRIER), Policy Series No. 8, New Delhi, 2011. 
 Latin America: A Region of New Hope for India, Diplomatist, Vol. III, No. 8, September, New Delhi, 2011.
 Issues in Utilizing India’s Demographic Transition, Thought Leadership paper Economic and Fiscal Policy Environment in India, by Ernst & Young, New Delhi 2011.
 India: Threshold of 10 Percent Economic Growth, Economics and Political Weekly, Mumbai, Vol. XLI, No.11, March 18-24, 2006.
 Tax Administration and the Small Taxpayer, IMF-Working Paper PDP/04/2, May 2004.
 Tax Policy and the Development of a Single Tax System, Bulletin for International Fiscal Documentation, Amsterdam, March 2003.
 India: Primary Aspects of a Medium Term Fiscal Strategy, Public Policy Workshop, Indian Council for Research on International Economic Relations (ICRIER), New Delhi, December 2000.
 India: Budget 2000-01—Interventionist and Distortionist, Economic and Political Weekly, India, March 4-10, 2000.
 Taxation in Latin America: Structural Trends and Impact of Administration, IMF Working Paper WP/99/19, Washington, D.C., February 1999.
 Tax Administration: Theory, Survey, Analysis Review of Incentives and Institutional Reform in Tax Enforcement, by. A. Das-Gupta and Dilip Mukherjee (Oxford University Press, Delhi, 1999) in Economic and Political Weekly, India, September 1998.
 India: Economic Liberalization of the 1990s Stabilization and Structural Aspects, and Sustainability of Results, Economic and Political Weekly, India, Vol. 33, July 1998, with Hiranya Mukhopadhyay.
 India: The 1990s Revolution in Tax Policy, Bulletin for International Fiscal Documentation, Special Issue, 51st Congress of International Fiscal Association, Vol. 51, No. 10, October 1997.
 A 21st Century Global Carbon Tax, Bulletin for International Fiscal Documentation, Vol. 50, No. 11/12, November/December 1996; reprinted in Journal of Environmental Taxation and Accounting, May 1997.
 Quantitative and Qualitative Methods to Social Science Enquiry: Econometric Methods and    Interdisciplinarity, with Carlos J. Moreno and Kavita Rao, Economic and Political Weekly, July 27, 1996.
 Financial Transactions Taxes, Working Paper SM/95/100, International Monetary Fund, Washington D.C., Reprinted in Tax Notes International, 1996, with Janet Stotsky.
 The State of Tax Policy in the Central Asian and Transcaucasian Newly Independent States, Bulletin for International Fiscal Documentation, Amsterdam, April 1994, with Julio Escolano.
 Tendencias y direcciones futuras de la política fiscal europea:  Cuestiones seleccionadas, Zergak,  Taxation Journal of the Basque, Vol. 1, 1994, with P. Bernd Spahn.
 Taxation of High Income Earners, IMF Paper on Policy Analysis and Assessment, PPAA/93/19, reported in IMF Survey, April 4, 1994, also in Proceedings, Eighth Annual Conference, Foundation for Fiscal Studies, Trinity College, Dublin, Ireland, 1993.
 Reprinted in Diritto e Practica Tributaria (Italian Tax Review), 1994, and in Bulletin for International Fiscal Documentation, Amsterdam, June/July 1994.  Reported in The Economist, Economic Focus, May 27, 1994.
 A Primer on Tax Evasion, IMF Staff Papers, December 1993, with Vito Tanzi.  Reported in IMF Survey, December 13, 1993.  
 IMF Technical Assistance on Tax Policy:  A Review, IMF Working Paper, WP/93/65, Washington, D.C., co-authored.
 Cash-Flow Tax, IMF Staff Papers, September 1993, with Christian Schutte.
 Trends and Future Directions in Tax Policy Reform:  A Latin American Perspective, Bulletin for International Fiscal Documentation, Amsterdam, September 1992.  Reprinted in Spanish in Cuadernos de Economía, National University, Bogota, Colombia, May 1994.
 Tax Policy and Reform for Foreign Direct Investment in Developing Countries, Taxation and Capital Flows, conference volume of IMF and OECD Sponsored Conference on Interaction between Tax Systems of OECD Member Countries, 1990, Paris, research coordinator and primary author of paper (also IMF Working Paper, WP/90/70, July 1990).
 Mexican Value-Added Tax:  Methodology for Calculating the Base, National Tax Journal, December 1988, with C.A. Aguirre.
 Acerca de la elasticidad de los sistemas tributarios en los países en desarollo, Derecho Tributario, June 1993, Buenos Aires, Argentina.
 On the Elasticity of Developing Country Tax Systems (with Special Reference to Asia), Economic and Political Weekly, India, August 20, 1988.
 The Implications of Fund-Supported Adjustment Programs for Poverty, Occasional Paper 58, International Monetary Fund, Washington, D.C., May 1988, co-authored.
 Limitations of the Role of Tax Policy in Economic Development, Chapter 12 in Supply-Side Tax Policy:  Its Relevance to Developing Countries, International Monetary Fund, Washington D.C. 1987.
 Why Rate Reductions are not a Substitute for Inflation Adjustment of the Personal Income Tax Base:  The Case of Botswana, Bulletin for International Fiscal Documentation, Amsterdam, November 1986, with A.H. Dalton.
 Fund-Supported Programs, Fiscal Policy, and Income Distribution, Occasional Paper 46, International Monetary Fund, Washington D.C., September 1986, co-authored.
 The Fiscal Burden of Domestic Consumption Taxes in the Bangkok Metropolitan Area, Thailand, Singapore Economic Review, May 1986.
 Is the Corporation Income Tax Shifted?  Empirical Evidence from ASEAN, Public Finance Quarterly, January 1985.
 Review of J. Le Grand, The Strategy of Equality, London:  George Allen and Unwin, 1982, 208 pp., in Public Finance Quarterly, April 1983.
 Economic Issues of Social Security in India:  Policies, Problems, and Prospects, Labor and Society, ILO, June 1982.
 Social Security and Household Savings:  Asian Experience, The Developing Economies, Institute of Developing Economies, Tokyo, June 1981, with G. Datta.
 Social Security, Health Care, and Human Resource Development:  A Cross Country Study, The South East Asian Economic Review, April 1981.
 The General Equilibrium Theory and Concepts of Tax Incidence in the Presence of Third or More Factors, Public Finance, No. 1, 1981.
 Generalized Results of the Harberger Tax Incidence Model with Three Factors, Economic Letters, No. 6, 1980, with R.A. Ratti.
 Is Singapore Developed or Developing?  The Makings of an Advanced Financial Center:  A Survey, Kajian Ekonomi Malaysia, June 1980, with E.C. Wee.
 Estimating Counterfactual Incomes in Studies of Budget Incidence, Public Finance, No. 2, 1980, with J. Meerman.  Also in World Bank Reprint No. 171.
 Corporate Tax Reform and Capital Formation, Papers and Proceedings, National Tax Association 1979 Annual Conference, Federal Taxation and Finance Committee.
 Investments of Social Security Funds in India and Sri Lanka:  Legislation and Experience, Indian Journal of Economics, January 1980, with K.A. Saito. The three papers immediately above appear also in World Bank Reprint Series, No. 144.
 Social Security Funds in Singapore and the Philippines:  Ramifications of Investment Policies, Labor and Society, International Institute of Labor Studies, Geneva, January 1980, with K.A. Saito.
 The Impact of Contractual Savings on Resource Mobilization and Allocation:  The Experience of Malaysia, Malayan Economic Review, University of Singapore, April 1978, with K.A. Saito. Reprinted in D. Lim edited, Readings in Malaysian Economic Development, Oxford University Press, 1982.
 Social Security as a Financial Instrument:  A Mobilizer of Savings, International Social Security Review, International Labor  Organization, No. 1, 1978.
 The Incidence of the Corporation Income Tax in India:  A General Equilibrium Analysis, Oxford Economic Papers, March 1978.
 The Role of Tax Incentives in Selected Asian Countries:  A Comparative Study, The Philippine Journal of Business and Economics, University of Philippines, December 1977.
 On the Separability of the Incidence and Efficiency Effects of the Corporation Income Tax, Public Finance, No. 3, 1977, with R.A. Ratti.
 On a General Equilibrium Model of the Incidence of the Corporation Tax Under Uncertainty, Journal of Public Economics, 8, 1977, with R. Ratti.
 The Incidence of the Corporation Income Tax in the U.S.:  A Fixed Endowment, Specific Factor Model, Southern Economic Journal, July 1977, with R.A. Ratti.
 The General Equilibrium Theory of Tax Incidence Under Uncertainty, Journal of Economic Theory, February 1977, with R.A. Ratti.