The Indian Tariff Problem - In Relation to Industry and Taxation

First published in 1933, The Indian Tariff Problem offers a critical analysis of the policy and administration of Protective Tariffs, introduced following India's attainment of Fiscal Autonomy in 1921. Chapter 1 examines the implications, reactions, and limitations of tariffs as a tool for reallocating national resources and income. The subsequent seven chapters provide a detailed and realistic study of India's tariff policy and administration, focusing on three major industries of the time: cotton, steel, and sugar. The final chapter summarizes the arguments and conclusions, advocating for a more rational approach to tariff policy and improved administration techniques, supported by better and more comprehensive data. This work remains a significant historical reference for scholars and researchers of India's economic history.