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  • Taxation as Human Freedom: A symbolic collage illustrating how India’s direct tax system can be reimagined to enhance human capabilities, education, and healthcare.
    Legal | Polity

    Reimagining India’s Direct Taxation System through the lens of capability approach

    ByAritrick Das April 22, 2026April 22, 2026

    Abstract This paper examines how India’s direct taxation system can be restructured using the capability approach,…

    Read More Reimagining India’s Direct Taxation System through the lens of capability approachContinue

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