The Hindu Undivided Family in Independent India’s Corporate Governance and Tax Regime
Chirashree Das Gupta,Mohit Gupta +1 more
Reads0
Chats0
TLDR
A comprehensive delineation of the role of the Hindu Undivided Family (HUF) in the corporate governance and taxation regime in independent India is presented in this paper, where the socio-legal entity of the HUF is considered as an archaic remnant associated with feudal structures of land and property holdings.Abstract:
Social science has had a very limited engagement with the socio-legal entity of the Hindu Undivided Family (HUF). In corporate and personal law—the two spaces it inhabits—it has been largely regarded as separate and distinct entity from “modern” tax and corporate governance entities like individuals and body incorporates. It is often referred to as an archaic remnant associated with feudal structures of land and property holdings. Its implications on capital accumulation in the “modern” structures of corporate governance and tax structures have not been studied at all. This paper is an attempt to arrive at a comprehensive delineation of the role of the HUF in the corporate governance and taxation regime in independent India.read more
Citations
More filters
Journal ArticleDOI
Private Investment in India 1900-1939.
TL;DR: In this paper, the authors deal with the history of private investment in India and its determinants during the period 1900-1939 and present a case study in the economic relations between an imperial power (Britain) and a dependent colony (India).
Journal ArticleDOI
Strategic entrepreneurship and performance: an institutional perspective on Indian family businesses
TL;DR: In this article, a two-way random effects panel model was invoked to examine the relationship between FIB and strategy, as well as the intermediating effect that strategy has on the FIB-FP link.
Journal ArticleDOI
Efficacy of corporate social responsibility in corporate governance structures of family owned business groups in India
TL;DR: Naz, R. et al. as discussed by the authors have shown that the importance of corporate social responsibility in corporate governance structures of family owned business groups in India can be found in their work.
Mixed jurisdiction law beyond the purported common law-civil law dichotomy: the property endowment in iran
TL;DR: Puder et al. as discussed by the authors make a foray into the mixed law of a jurisdiction far away that has been shrouded in great mystery, the Islamic Republic of Iran, where the Iranian waqf may be described as a property endowment that detains the endowed property and removes it from circulation, while devoting its utility to a designated purpose.
Book ChapterDOI
Straddling Business, Jointness and Nuclearisation: A Decolonial Reading of Managing Through Indigenous Institution(s)
TL;DR: In this article , a dwindling institution of extended joint family, which was the very foundation of a prosperous indigenous capitalist class of Marwaris in India, since pre-colonial times, is being retained in spirit (if not in form) despite nuclearization.
References
More filters
Journal ArticleDOI
Law, State and Agrarian Society in Colonial India
TL;DR: The law may be seen as a set of general principles through which political authority and the state (however constituted) attempt to legitimize the social institutions and norms of conduct which they find valuable.
Book
Stages of Capital: Law, Culture, and Market Governance in Late Colonial India
TL;DR: In Stages of Capital as mentioned in this paper, Ritu Birla brings research on nonwestern capitalisms into conversation with postcolonial studies to illuminate the historical roots of India's market society.
Journal ArticleDOI
Top Indian Incomes, 1922–2000
Abhijit Banerjee,Thomas Piketty +1 more
TL;DR: In this paper, the authors present data on the evolution of top incomes and wages for 1922-2000 in India using individual tax return data, showing that the shares of the top 0.01 percent, 0.1 percent, and 1 percent in total income shrank substantially from the 1950s to the early to mid-1980s but then rose again, so that today these shares are only slightly below what they were in the 1920s and 1930s.
MonographDOI
Law and gender inequality : the politics of women's rights in India
TL;DR: Law and Gender Inequality provides an invaluable analysis of the current trends of debate on the Uniform Civil Code located within a highly charged and communically vitiated political scemario as mentioned in this paper.
Journal ArticleDOI
Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies *
Mark E. Schaffer,Gerard Turley +1 more
TL;DR: This article found a positive correlation between progress in transition and effective tax administration, as measured by the effective/statutory (E/S) tax ratio, and the effectiveness of tax collection appears to vary with the extent of state control.