There are 4 different theories of tax shifting incidence. The theories are Musgrave’s approach, demand and supply theory of incidence, diffusion theory, and concentration theory. Canard and Mansfield developed the diffusion theory. You can read about the Goods and Services Tax Act – Overview, Key Features and Criticism in the given link.
- Double Taxation Avoidance Agreements (DTAA) – Countries Involved, Income Tax Provisions
- UPSC Mains General Studies Paper-III Strategy, Syllabus & Structure