The objective of the present paper is to demonstrate that despite several years of reform, the tax-GDP ratio in India is well below international standards and has been static over the last decade. Based on a crosscountry analysis of tax-GDP ratios in 115 countries over the period 2005-2015, an estimate is made of the extent of under-taxation in India. Considering that children in the age group of 0-14 years constitute about 40 per cent of the population of 1.3 billion in India, in the paper, it is argued that the tax-GDP ratio must be raised to enhance allocation to education, health care and physical infrastructure to ensure demographic dividends by providing the increasing workforce with productive employment opportunities. The reforms needed to raise the revenue productivity of the tax system while taking into account the best practice approach to tax reform are identified in the paper.

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Implant dentistry has a long historical perspective. Its practical implementation started decades ago. Since ancient times, search begins for the rehabilitation of edentulous arches. With continuous development and advancements in all aspects of dentistry a new era of implant dentistry has just begun. An adequate knowledge of bone physiology, implant placement protocol, implant design, single-stage implant surgery, and immediate loading of implants with analytical approach is must for the success of basal implants as treatment modality. The present review article discusses about how basal implants emerged as a treatment option for edentulous arches.

Aim: To assess and compare the efficacy of dexamethasone ointment with triamcinolone acetonide, the gel form, in the treatment of minor recurrent aphthous stomatitis (RAS). Materials and Methods: This was a randomized clinical trial of 60 patients of either sex with clinically diagnosed RAS who were randomly divided into two groups—the dexamethasone ointment group (Group I) and the triamcinolone acetonide gel group (Group II). Patients were asked to apply the gel three times a day on each ulcer. Estimation of the efficacy of gel was done based on the time required for regression in pain, size, and number of ulcers. Results: The results showed there was a significant difference in size, pain, number, and duration of ulcers in Group I and Group II within 7 days. However, in both groups, no significant difference was noted in the treatment of RAS. Conclusion: Dexamethasone ointment was found to be efficient in this treatment and was safe as evaluated using clinical assessments.

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