Selected Papers

  1. Shome, Parthasarathi. 2024. “Taxation of Artificial Intelligence/Robots”, Chapter – 1. In Shome P. (edited) 2024. New Range and Orthodox Concerns in International Taxation, with a Foreword by Mr. Johann Hattingh, Valedictory by Mr. Vito Tanzi. OakBridge Publishers, New Delhi.

         Reproduced from :  _______.  2022.  Taxation of Robots, Governance Brief, Asian Development Bank, Manila, available at                                           https://www.adb.org/publications/taxation-robots

  1. _______. 2022.  “The Absence of a Stable Core in the International Taxation
    Regime”, rejoinder Johann Hattingh, Chapter1. In Shome P. (edited) 2022 Prevailing and Emerging Dilemmas in International Taxation, with a Foreword by Mr. Vito Tanzi. OakBridge Publishers, New Delhi.

          Reproduced from : _______.  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.                                       

  1. ________ . 2021. Taxation—History, Theory, Law and Administration, Springer International, Cham: Switzerland.
  1. ________. 2021. “India in a Global Pandemic—Macro-Economic and Tax Considerations”, Chapter-1. In Shome P. (edited). 2021. Reimagining International Taxation, with a Foreword by Leandro Passarella and Maria Celina Valls.
  1. _______. 2020. “Thrust of the Volume’s Analysis”, Chapter-1. In Shome P. (edited). 2020. International Taxation in the Digital Era, with a Foreword by Professor Judith Freedman, Oxford University, OakBridge Publishers, New Delhi.
  1. _______. 2019. Virtus in Arduis: I Did It My Way, Orient Black Swan, Delhi.
  1. _______. 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=3337909or http://dx.doi.org/10.2139/ssrn.3337909
  1. ________. 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.
  1. _______. 2018. “Contours and Conflicts in Tax Design: The Indian Experience”, Chapter-1. In P Shome. (edited). 2018. Challenges in Domestic and International Taxation: Emerging India Experience, with a Foreword by Philip Baker, QC, OakBridge Publishers, New Delhi. 
  1. ________. 2017. Development and Taxation: 60 Critical Commentaries,Academic Foundation, New Delhi.
  1. ________. 2017. “Goods and Services Tax (GST)”, Madras Institute of Development Studies (MIDS) Working Paper No. 227, October.
  1. ________. 2016. “Introduction- A Review of Chapters”, Chapter-1.
    “Impact of Firm Characteristics on Firm Revenue and Tax”, Chapter-5. In P Shome. (edited). 2016. Base Erosion and Profit Shifting (BEPS): The Global Taxation Agenda, International Tax Research and Analysis Foundation (ITRAF), Wolters Kluwer, Bangalore.
  1. ________. 2016. “Introduction-Taxation Issues under Discussion and Continuing Challenges”, Chapter-1. In P Shome. (edited). 2016. Insights into Evolving Issues of Taxation: Existing and Continuing Challenges, ITRAF, Wolters Kluwer, Bangalore.
  1. _______. 2015. “Introduction- Group of G20”, Chapter-1.
    “Greening the G20 Agenda: A Way Forward”, Chapter-7. In P Shome. (edited). 2015. The G20 Development Agenda: An Indian Perspective, Cambridge University Press, New Delhi.
  1. ________. (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.
  1. ________. 2014. “The G20: Evolution, Functioning and Prospects- A Concise Review”, Chapter-1. “Capital Controls: Instruments and Effectiveness”, Chapter-6. In P Shome. (edited). 2014. The G20 Macroeconomic Agenda: India and the Emerging Economies, Cambridge University Press, New Delhi.
  1. ________. 2013. “Introduction”. In P Shome. (edited). 2013. Indian Tax Administration: A Dialogue, Orient Blackswan, New Delhi.
  1. ________. 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.
  1. ________. 2012. Tax Shastra: Administrative Reforms in India, United Kingdom and Brazil, Business Standard Books, New Delhi.
  1. ________. 2012. “Rebalancing and Structural Policies—An Indian Perspective,” Oxford Review of Economic Policy, Volume 28, Number 3, pp. 587–602.
  1. _________. 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.
  1. _________. 2006, Bernardi, L. and Fraschini, A. “The control of tax evasion and the role of tax administration”, Chapter-2. In P Shome. (edited). 2006. Tax Systems and Tax Reforms in South and East Asia, Routledge, Oxford
  2. _________. 2002.  India’s Fiscal Matters, Oxford University Press, New Delhi.
  1. _________. (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.
  1. ________. 1997. “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. In P Shome. (edited). 1997.  Fiscal Policy, Public Policy & Governance, Centax Publications Pvt. Ltd., New Delhi.
  1. ________. (Chairman). 1997. India: Tax Policy for the Ninth Five Year Plan (1997-98 to 2001-02), Centax Publications Pvt. Ltd., New Delhi.
  1. ________. 1995. “Introduction”, Chapter-1. “Cash Flow Tax”, Income and Wealth Taxes, Chapter-4. In P Shome. (edited). 1995. Tax Policy Handbook, International Monetary Fund, Washington, D.C.
  1. ________. and Schutte, Christian. 1993. “Cash-Flow Tax,Staff Papers, Vol. 40, No. 3, pp 638-662, International Monetary Fund, Washington D.C.
  1. _______. and C. A. Aguirre. 1988. ‘Mexican Value-Added Tax: Methodology for Calculating the Base’, National Tax Journal, Volume 41, Number 4, pp. 543-554.
  1. _______. 1986. “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. In P Shome. (edited). 1986. Fiscal Issues in South-East Asia: Comparative Studies, Oxford University Press, Singapore.
  2. _______. 1978. ‘The Incidence of the Corporation Income Tax in India: A General Equilibrium Analysis’, Oxford Economic Papers, Volume 30, Number 1, pp. 64-73