Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource A taxation perspective on how domestic double taxation on corporate taxes affects Indian commerce Subject The topic of the resource corporate taxation; dividend distribution tax; domestic double taxation; effective tax rate; India Description An account of the resource This paper examines the impact of domestic double taxation on corporate taxation in India after the abolition of the dividend distribution tax (DDT) and the introduction of the new tax rates and rules in 2020. Domestic double taxation occurs when the same income is taxed twice by the same jurisdiction, such as at the corporate and shareholder level. Using data from the Income Tax Department and the Reserve Bank of India, this paper estimates the effective tax rate on corporate income and dividends in India under the current tax system. It compares it with the previous tax system and the international standards. It also analyses the effect of domestic double taxation on corporate financial decisions, such as the dividend payout ratio, the retained earnings, the debt-equity ratio, and the investment rate. It evaluates the effect of domestic double taxation on corporate tax revenue, tax incidence, and tax efficiency. The authors identify that, between 2019 and 2023, corporate income tax revenue in India increased alongside nominal GDP growth, with a notable positive correlation coefficient between the two variables. The empirical analysis technique involves gathering and analyzing quantitative data to assess the real impact of new tax reforms and reduced corporate tax rates. Finally, this study proposes policy recommendations to mitigate the adverse effects of domestic double taxation and improve India's corporate taxation system and GDP. This paper contributes to the literature by providing updated and comprehensive empirical evidence on domestic double taxation and corporate taxation in India and by offering some insights and suggestions for the policymakers, the tax authorities, the corporate sector, and the academic community. 2025 Malque Publishing. All rights reserved. Creator An entity primarily responsible for making the resource Shaji B.C.; Joseph C. Source A related resource from which the described resource is derived Multidisciplinary Science Journal, Vol-7, No. 1 Publisher An entity responsible for making the resource available Malque Publishing Date A point or period of time associated with an event in the lifecycle of the resource 2025-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.31893/multiscience.2025042" target="_blank" rel="noreferrer noopener">https://doi.org/10.31893/multiscience.2025042</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85202668121&amp;doi=10.31893%2Fmultiscience.2025042&amp;partnerID=40&amp;md5=86522c73f781ee02de4a9e3f01f17f75" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85202668121&amp;doi=10.31893%2fmultiscience.2025042&amp;partnerID=40&amp;md5=86522c73f781ee02de4a9e3f01f17f75</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISSN: 26751240 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Shaji B.C., School of Law, Christ Deemed to be University, Bangalore, India; Joseph C., School of Law, Christ Deemed to be University, Bangalore, India