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Federalism and economic development in India: An assessment
Singh, Nirvikar; Srinivasan, T.N. - Volkswirtschaftliche Fakultät, … - 2006
This paper examines India’s federal system in the context of prospects for India’s future economic growth and … development. After a brief review of India’s recent policy reforms and economic development outcomes, and of the country’s federal … institutions, the analysis focuses on the major issues with respect to India’s federal system in terms of their developmental …
Persistent link: https://www.econbiz.de/10005787082
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Delhi’s VAT Department- Mixed Results and Lessons for GST
Garg, Rahul - Volkswirtschaftliche Fakultät, … - 2009
The Value Added Tax (VAT) system is a system of indirect taxation that replaced the previous sales tax regime in India …
Persistent link: https://www.econbiz.de/10008458500
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Fiscal Federalism and Decentralization in Mongolia
Lkhagvadorj, Ariunaa - Volkswirtschaftliche Fakultät, … - 2010
Fiscal federalism has been an important topic among public finance theorists in the last four decades. Developing and transition countries have developed a variety of forms of fiscal decentralization as a possible strategy to achieve effective and efficient governmental structures. A generalized...
Persistent link: https://www.econbiz.de/10008839209
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Multilevel Fiscal Governance in a Balanced Policy Environment
Sharma, Chanchal Kumar - Volkswirtschaftliche Fakultät, … - 2011
The most desirable system of allocations should avoid effi ciency losses, resulting from either fi nancial dependency, or subnational fi scal operations by striking a balance between fi scal autonomy and reliance on federal transfers of SNGs.
Persistent link: https://www.econbiz.de/10009004840
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U.S. tax policy and the overseas activities of U.S. multinational corporations: a quantitative assessment
Goodspeed, Timothy; Frisch, Daniel - Volkswirtschaftliche Fakultät, … - 1989
We present 1984 data on U.S. multinationals, their foreign operations, and repatriations received from their controlled foreign corporations (CFCs), and explore the ramifications of the 1986 Tax Reform Act’s lowering of the corporate tax rate from 46 to 34 percent. We identify and quantify the...
Persistent link: https://www.econbiz.de/10011259112
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India’s Move from Sales Tax to VAT: A Hit or Miss?
Santra, Sattwik; Hati, Koushik Kumar - Volkswirtschaftliche Fakultät, … - 2014
Government of India introduced Value Added Tax (VAT) across all its states in subsequent stages in the early years of …
Persistent link: https://www.econbiz.de/10011107824
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An Analysis of the Distributional Impact of the Goods and Services Tax
Grady, Patrick - Volkswirtschaftliche Fakultät, … - 1990
This article analyzes the distributional impact of the Canadian Goods and Services Tax, which was implemented in 1989, using the Social Policy Simulation and Database, a sophisticated micro-simulation tool developoed by Statistics Canada.
Persistent link: https://www.econbiz.de/10005836592
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Myths and Misconceptions in the Tax Mix Debate
Smyth, Russell - Volkswirtschaftliche Fakultät, … - 2014
Recently, the Australian states supported an increase in the Goods and Services Tax (GST) as a means to increase … literature. While it is argued that the benefits of tax mix reform are often overstated, if increasing the GST rate is marketed …
Persistent link: https://www.econbiz.de/10011110215
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The Optimum Quantity of Money Revisited: Distortionary Taxation in a Search Model of Money
Ritter, Moritz - Volkswirtschaftliche Fakultät, … - 2007
This paper incorporates a distortionary tax into the microfoundations of money framework and revisits the optimum quantity of money. An optimal policy may consist of both a positive tax rate and a positive nominal interest rate: if the buyer’s surplus share is inefficiently small, the...
Persistent link: https://www.econbiz.de/10005789964
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Federal Transfers and the Tax efforts of the States in India
K., Jothi Sivagnanam; M., Naganathan - Volkswirtschaftliche Fakultät, … - 1999
in India. The relationship between the federal fiscal transfers and the tax efforts of the 14 major Indian states have … been employed. The study found that the federal transfers have dampaned the tax efforts of states in India. Hence, a hiher …
Persistent link: https://www.econbiz.de/10005626832