Abstract
Agricultural taxation policy formulation under the Left Front government in West Bengal indicates landed interests are now powerful enough to resist enhanced taxation. As the most radical government in India abandoned proposed agricultural tax increases in the face of landowner opposition, and felt obliged to lower land taxes instead, India is not likely to increase land revenue for economic development. This effective landowner veto power over taxation policy indicates significant agrarian reform is not forthcoming in India, and the trend is towards greater subsidies for surplus‐producing farmers. The research was conducted through interviews with the policy formulators in West Bengal.

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