@article {article1183,
    title       = {Balance-sheet of demonetisation a year later},
    author      = {Himadri Bhattacharya},
    journal     = {Foundation of The Billion Press},
    date     = 2017-11-14,
    year     = 2017,
    url     = https://www.thebillionpress.org/columns/economy/balance-sheet-demonetisation-year-later-1183,
	Abstract 			= {A narrow direct-tax base, a retrograde direct-indirect tax structure, widespread tax evasion, complex tax rules, an inefficient and rent-seeking tax administration have been the hallmark of Indian taxation system since independence. Its dysfunctional nature has shaped the incentives of politicians, bureaucrats, businessmen and tax-payers, in general, in a way that engendered corruption and black money. }
  }