Garg, Sandya; Goyal, Ashima; Pal, Rupayan - Indira Gandhi Institute of Development Research (IGIDR) - 2014
Taxation is an important tool to enhance the economic development and to finance the expenditure responsibilities of a government. This paper attempts to measure the tax capacity and tax effort of 14 major Indian states from 1992-92 to 2010-11 using Stochastic Frontier Analysis. The use of tax...