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Budget 2024: Corporate Tax Vis-à-Vis Individual Tax. A New Fiscal Reality

Budget 2024: The effective tax rate for individuals is 39 per cent while the effective corporate tax rate is 25.17 per cent

Budget 2024: The share of personal income tax (I-T) in the government tax base has exceeded the share of corporate tax. Despite a huge shortfall in disinvestment receipts, personal tax collections over the past few years have been enabling the government to achieve favourable fiscal arithmetic, helping it spend more on capital expenditure and thereby boosting the country's overall growth. Debate on Personal Income Tax Vs Corporate Tax  A debate has started on whether personal income tax
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