Reviving Ancient Wisdom: Kautilya's Kara and Modern GST

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This presentation explores the intriguing connection between Kautilya's ancient tax scheme, Kara, as detailed in the Arthashastra, and contemporary tax structures such as India's GST. It highlights the historical insights of Arthashastra's fiscal provisions, their parallels to modern taxation, and discusses the findings on rate structures, anti-cascading effects, and welfare obligations. With a focus on education and policy implications, this analysis offers a nuanced interpretation of...