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Measuring tax administration effectiveness and its impact on tax revenue
Das-Gupta, Arindam; Estrada, Gemma B.; Park, Donghyun - 2016
Persistent link: https://www.econbiz.de/10011536342
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An Assessment of the Revenue Impact of the State Level VAT in India
Das-Gupta, Arindam - 2011
state Value-Added Tax (VAT) in India's 29 states. Both the direct revenue impact and the indirect impact through the VAT … shortfall could have affected statistical findings on VAT performance was assessed and rejected. Whether or not in India as a …
Persistent link: https://www.econbiz.de/10013118908
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An Analysis of the Effectiveness of the State Tax Administration in India with Particular Reference to the Value-Added Tax
Das-Gupta, Arindam - 2013
This study reviews the effectiveness of state level tax administrations in India with reference to their implementation … transition to the VAT from the predecessor sales tax carried out by India's supreme audit institution, the Office of the … it consequence, widespread tax non-compliance, had a statistically measurable impact on tax performance. Since India …
Persistent link: https://www.econbiz.de/10013089153
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Some Problems With the Indian Goods and Services Tax
Das-Gupta, Arindam - 2019
in India on July 1, 2017. To get a comparative picture of its vulnerability to tax evasion, data for the OECD countries … India. This is followed by a look at the complex structure of the Indian GST which can result in negative GST rates for some … goods or services. The coordinated examination and reform of India's Central and state GST administrations, overseen by the …
Persistent link: https://www.econbiz.de/10012896601
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Effective VAT rates and administrative discretion in China
Cai, Weixian; Whalley, John - 2014
This paper highlights the difference between statutory and effective tax rates in the value added tax in China, and explores the role of administrative discretion in generating this difference. In China, unlike in Europe where the VAT originated, there can be significant differences between...
Persistent link: https://www.econbiz.de/10010342995
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Effective VAT Rates and Administrative Discretion in China
Cai, Weixian - 2014
This paper highlights the difference between statutory and effective tax rates in the value added tax in China, and explores the role of administrative discretion in generating this difference. In China, unlike in Europe where the VAT originated, there can be significant differences between...
Persistent link: https://www.econbiz.de/10013054313
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Value Added Tax Evasion, Auditing and Transactions Matching
Gang, Ira N.; Das-Gupta, Arindam - 1997
This paper extends the standard theoretical model of tax enforcement by allowing for the cross-matching of transactions in addition to the auditing of taxpayers. For the Value Added Tax (VAT) the matching of purchase and sales invoices is an important enforcement technique. The paper examines...
Persistent link: https://www.econbiz.de/10014201218
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A comparison of sales taxes
Das-Gupta, Arindam; Gang, Ira N. - 1997 - Revised
We describe the simple analytics of the four main types of sales taxes under revenue neutrality: the retail sales tax, the value added tax, a cascading sales tax and a manufacturers' sales tax. The retail sales tax is shown to be equivalent to a value added tax. In order to produce equal...
Persistent link: https://www.econbiz.de/10011576373
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Evaluating the impure Chinese VAT relative to a pure form in a simple monetary trade model with an endogenous trade surplus
Whalley, John; Wang, Li - 2007
Persistent link: https://www.econbiz.de/10003595002
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Measuring tax administration effectiveness and its impact on tax revenue
Das-Gupta, Arindam; Estrada, Gemma B.; Park, Donghyun - 2016
Persistent link: https://www.econbiz.de/10011535946