Quotation Kotha, Ashrita Prasad. 2021. Earmarked Taxes: An Indian Case Study. eJournal of Tax Research. 19 (1), 97-120.




Earmarked taxes called cesses are mandatory taxes specifically collected for earmarked public purposes. This article looks at the conceptual understanding of earmarking and then uses the Indian experience as a case study to examine how earmarking works in practice and the ensuing challenges. The article also explains the standards that a cess tax must fulfil under Indian law to be constitutionally valid while highlighting how the cess laws fare in this regard. Having demonstrated the gaps, the article presents the jurisprudence on cess taxes developed by the constitutional courts. The authors conclude by advocating the need for a rights-based analysis of earmarking.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal eJournal of Tax Research
WU-Journal-Rating new FIN-A
Language English
Title Earmarked Taxes: An Indian Case Study
Volume 19
Number 1
Year 2021
Page from 97
Page to 120
Reviewed? Y
URL https://www.unsw.edu.au/business/sites/default/files/documents/Full-21-06-30-eJTR-19%281%29-compilation.pdf
DOI na
Open Access N


Kotha, Ashrita Prasad (Details)
Institute for Austrian and International Tax Law IN (Details)
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