Does petroleum tax revenue drive sales tax effort of Indian states? : a stochastic frontier approach
Year of publication: |
2022
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Authors: | Mohanty, Avipsa ; Sethi, Dinabandhu ; Mohanty, Asit Ranjan |
Published in: |
International journal of finance & economics : IJFE. - Chichester [u.a.] : Wiley, ISSN 1099-1158, ZDB-ID 1493204-0. - Vol. 27.2022, 1, p. 1257-1268
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Subject: | panel data model | petroleum tax revenues | sales tax | stochastic frontier analysis | tax effort | Umsatzsteuer | Sales tax | Steuereinnahmen | Tax revenue | Indien | India | Öffentliche Einnahmen | Public revenue | Technische Effizienz | Technical efficiency | Erdölindustrie | Oil industry |
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