Goods and services tax efficiency across Indian states : panel stochastic frontier analysis
Year of publication: |
2020
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Authors: | Mukherjee, Sacchidananda |
Published in: |
Indian economic review : official journal of Delhi School of Economics. - New Delhi : Springer India, ISSN 2520-1778, ZDB-ID 2658831-6. - Vol. 55.2020, 2, p. 225-251
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Subject: | Tax capacity | Tax efficiency | Goods and services tax (GST) | Value added tax (VAT) | Stochastic frontier approach | Panel data analysis | States of India | Umsatzsteuer | Sales tax | Indien | India | Technische Effizienz | Technical efficiency | Teilstaat | State of a federation | Steuerwirkung | Tax effects | Panel | Panel study |
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