Analysing revenue information-II

This month we focus on income tax administration. We begin with how the officers’ workload has changed. First the derivation. Officers’ workload in year t is the sum of undisposed assessment cases in year t-1 plus new cases of current year t. ITD’s Table 1.8 (not reproduced here, last published in 2017 and this table was discontinued in 2018) reports data on: (1) year-beginning workload or “total” cases; and (2) year-end disposed cases. We converted this to: (3) undisposed cases; and (4) year-beginning “new” cases, as follows. For 2013-14, (1) is 30,45.....

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