The volume provides a complex portrait of the chieftains of Bihar and their relationship with the Mughal Empire as well as their role in the consolidation and expansion of the Mughal Empire in India. Please note: Taylor & Francis does not sell or distribute the Hardback in India, Pakistan, Nepal, Bhutan, Bangladesh and Sri Lanka

From the mid-16th to the early 18th centuries the Mughal empire was the dominant power in the Indian subcontinent. Contrary to what is sometimes suggested, John Richards argues that this centralised state was dynamic and skillfully run. The studies here consider its links with the wider early modern world, and focus on three related aspects of its history. The first concerns the nature of imperial authority, in terms both of the dynastic ideology created by Akbar and his successors, and the extent to which this authority could be enforced in the countryside. The second aspect is that of fiscal and monetary policy and administration: how did the Mughals collect, track and expend their vast revenues, and what effects did this have? Finally, the author asks why the system could not cope with the changes it had helped engender, and what were the weaknesses and pressures that led to the breakup of the empire in the first decades of the 18th century. De la moitié du 16e siècle au début du 18e, l’empire moghol était le pouvoir dominant du sous-continent indien. Contrairement à ce qui peut parfois être suggéré, John Richards soutient que cet état centralisé était dynamique et adroitement mené. Les études examinent ses liens avec le reste du monde moderne et se concentrent sur trois aspects de son histoire. Le premier concerne la nature de l’autorité impériale, en termes d’idéologie dynastique, telle qu’elle avait été créée par Akbar et ses successeurs et du point jusqu’auquel cette autorité pouvait être imposée dans les milieux ruraux. Le second aspect est celui de l’administration et de la politique fiscale et monétaire: comment les Moghols faisaient-ils pour collecter, retrouver et dépenser leurs vastes revenus et quel était l’effet d’une telle politique? Enfin, l’auteur cherche à savoir pourquoi ce système n’arrivait pas à faire face aux changements qu’il avait contribué à engendrer et quelles avaient été

The Mughal empire was one of the largest centralized states in the premodern world and this volume traces the history of this magnificent empire from its creation in 1526 to its breakup in 1720. Richards stresses the dynamic quality of Mughal territorial expansion, their institutional innovations in land revenue, coinage and military organization, ideological change and the relationship between the emperors and Islam. He also analyzes institutions particular to the Mughal empire, such as the jagir system, and explores Mughal India's links with the early modern world.

Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.