Indexed Publications Catalog

Publication
Indexes

Search the complete Maitras.ai archive of policy research papers, analytical notes, and tax essays in one place. Every publication is free to download and released under a Creative Commons Attribution-NonCommercial 4.0 (CC BY-NC 4.0) licence, so it can be shared, taught, and built upon with attribution.

Search And Filter The Maitras Archives · Free & Openly Licensed

For Researchers & Educators

Citing Maitras.ai Research

Each publication page includes a ready-to-copy citation in APA and Harvard formats.

Citation Format For Use/Reproduction

Paper: MCWP-YYYY-NN
Author: Sujoy Maitra [ORCID ID: 0009-0009-1319-3706]
DOI: [ZENODO ID: XXXXXXXX]
Paper URL: www.maitras.ai/research/[paper-slug]

Educators may reproduce publications in course packs and training materials under the CC BY-NC 4.0 licence with proper attribution. No permission request is required for non-commercial teaching use.

How can we help you?

Data Tool

January 15, 2026

Why Salary and Wages Tax Assessment Fails in Low-Capacity Administrations

Salary and wages tax is highly administrable in theory, yet leaks heavily in practice. This diagnostic study decomposes the reconciliation deficit and proposes a vendor-neutral three-ledger model.

Sujoy Maitra

Data Tool

January 15, 2026

The Unrecorded Audit Sequence

An audit follows a sequence every manual states in the same terms. A sequence is a fact rather than an opinion — it either was followed or it was not. It should be the most governable thing an authority does. It is the first thing to fail.

Sujoy Maitra

Get Involved

Join Our Research Community

Whether you are a researcher, an educator, an institution, or simply someone who cares about fiscal transparency, there is a way to work with us — and everything you need to learn, teach, and build with our research is already free.

Propose a Collaboration

Or email us directly at researchdesk@maitras.ai

Publication Indexes