state Value-Added Tax (VAT) in India's 29 states. Both the direct revenue impact and the indirect impact through the VAT … base were assessed. No indirect impact of the VAT on its base was found. The direct revenue impact of the VAT was found to … out of eleven major states and fifty percent of other states. The VAT may have had a negative revenue impact in two states …

reform (C-BAT) and for the case of value added taxes (VAT). Our analysis arrives at the following main conclusions. First, C … basis for neutrality of VAT is even weaker. Second, in response to the introduction of an unanticipated permanent C-BAT of … decline significantly, while the overall effect on output is small. Third, an equivalent change in VAT by contrast generates …

reform (C-BAT) and for the case of value added taxes (VAT). Our analysis arrives at the following main conclusions. First, C … basis for neutrality of VAT is even weaker. Second, in response to the introduction of an unanticipated permanent C-BAT of … decline significantly, while the overall effect on output is small. Third, an equivalent change in VAT by contrast generates …