Neog, Yadawananda; Gaur, Achal Kumar - In: Indian Growth and Development Review 13 (2020) 3, pp. 589-605
Purpose: In the academic debate, the tax–growth relationship is always a controversial one. This paper aims to investigate the relationship between tax structure and economic growth in India for the period 1980-2016. After controlling for total tax revenue share to GDP in the estimation...