Browsing Postprints (Articles) by Subject "Value added tax (VAT)"

Browsing Postprints (Articles) by Subject "Value added tax (VAT)"

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  • The revenue productivity of India's subnational VAT 
    Sen, Astha; Wallace, Sally (National Tax Association, 2022-12)
    Skepticism exists regarding the revenue potential of a subnational value-added tax (VAT). India is one of only three countries to embrace a subnational VAT, and it did so between 2003 and 2008. We analyze the impact of ...