The revenue productivity of India's subnational VAT
| 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 |