Economic And Political Weekly

Is the EPI Comprehensive Enough?

Allocating a per-capita-emission budget and utilising the countries’ comparative advantage will bring equity and sustainability. Based on 58 indicators (increased from 40 in 2022), 11 issues, and three policy objectives, the environmental performance index (EPI) 2024 places India at a dismal 176th rank out of 180 countries. The three policy objectives with different weights assigned—environmental […]

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Long-term Capital Gains Tax

In India, income is taxed under five broad heads, namely salary income, income from house properties, profits and gains from the business profession, capital gains and income from other sources. The major issue that erupted after the budget presentation by the finance minister on 23 July 2024 was the treatment of capital gains, especially the removal of indexation

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