Similar Search Results

Does VAT necessarily lead to bigger government size? : the experience of states in India

Nepram, Damodar - In: South Asian journal of macroeconomics and public finance 7 (2018) 2, pp. 240-259

Persistent link: https://www.econbiz.de/10012153952

Impact of Value-Added Tax (VAT) revenue in major states of India

Khan, Mohd. Azam; Shadab, Nagma - In: Romanian journal of fiscal policy : RJFP 4 (2013) 1, pp. 27-46

reforms of the country’s public finances in over the past 50 years, India has finally launched much delayed Value Added Tax … (VAT) from 1st April, 2005 in 21 states. VAT has replaced the existing local sales tax in almost all states of India. The … case for state VAT in India has been advocated mainly on the grounds of higher revenue efficiency vis-à-vis the combined …

Persistent link: https://www.econbiz.de/10010480259

Does petroleum tax revenue drive sales tax effort of Indian states? : a stochastic frontier approach

Mohanty, Avipsa; Sethi, Dinabandhu; Mohanty, Asit Ranjan - In: International journal of finance & economics : IJFE 27 (2022) 1, pp. 1257-1268

Persistent link: https://www.econbiz.de/10012815029

Input versus output taxation in an experimental international economy

Riedl, Arno; Winden, Frans A. A. M. van - 2003

This paper is concerned with a policy oriented macroeconomic experiment involving an 'international' economy with a relatively small 'home' country and a large 'foreign' country. It compares the economic performance of two alternative tax systems as a means to finance unemployment benefits: a...

Persistent link: https://www.econbiz.de/10011333884

Correlation in state and local tax changes

Baker, Scott; Janas, Pawel; Küng, Lorenz - 2020

We develop a comprehensive dataset of state and local taxes from 2000-2015 that includes personal income taxes, property taxes, corporate income taxes, sales taxes, estate taxes and excise taxes. We illustrate how state and local taxes have changed over time, in response to business cycles, and...

Persistent link: https://www.econbiz.de/10012421081

Efficiency and incidence of taxation with free entry and love-of-variety

Kroft, Kory; Laliberté, Jean-William; Leal Vizcaíno, René - 2023

We develop a theory of commodity taxation featuring imperfect competition along with love-of-variety preferences and endogenous firm entry and exit, and we derive new formulas for the efficiency and pass-through of specific and ad valorem taxes. These formulas unify existing canonical ones and...

Persistent link: https://www.econbiz.de/10014450499