In this video, TaxDev Research Fellow Lucie Gadenne discusses research investigating the effects of tax policy on supplier networks in India.
Ration shops allow households to purchase limited quantities of certain goods at subsidised prices, and are used by governments in a numbre of low and middle income countries.
Ration shop systems allow households to purchase limited quantities of some commodities at a fixed subsidized price and are in widespread use throughout the developing world.
In 2013 the West Bengal government implemented a reform that introduced a new form of paying tax – the composite scheme.