The revenue productivity of India's subnational VAT

Sen, Astha; Wallace, Sally

dc.contributor.author	Sen, Astha
dc.contributor.author	Wallace, Sally
dc.date.accessioned	2023-02-02T10:23:03Z
dc.date.issued	2022-12
dc.description.abstract	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 this historic policy reform on revenue productivity and find that implementation of the tax yields a 13 percent increase in sales tax revenue for India’s more developed states. This analysis is unique in providing empirical evidence of a revenue impact of a major tax policy reform for a subset of subnational governments in a developing country.	en_US
dc.description.department	Taxation	en_US
dc.description.embargo	2023-09-28
dc.description.librarian	hj2023	en_US
dc.description.uri	https://www.journals.uchicago.edu/journals/ntj/about	en_US
dc.identifier.citation	Sen, A. & Wallace, S. 2022, 'The revenue productivity of India's subnational VAT', National Tax Journal, vol. 75, no. 4. https://doi.org/10.1086/721687.	en_US
dc.identifier.issn	0028-0283 (print)
dc.identifier.issn	1944-7477 (online)
dc.identifier.other	10.1086/721687
dc.identifier.uri	https://repository.up.ac.za/handle/2263/89096
dc.language.iso	en	en_US
dc.publisher	National Tax Association	en_US
dc.rights	© 2022 National Tax Association. All rights reserved.	en_US
dc.subject	Value added tax (VAT)	en_US
dc.subject	Subnational indirect tax	en_US
dc.subject	Revenue productivity	en_US
dc.subject	India	en_US
dc.title	The revenue productivity of India's subnational VAT	en_US
dc.type	Postprint Article	en_US