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Responsiveness of the Indian Tax System: A Time Series Analysis from 1990 to 2010

Author

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  • Debasis Patnaik
  • Annie Pillai

Abstract

The post reform period in Indian fiscal system needed to assess the impact of reforms as regards tax buoyancy and elasticity of Indian tax system in pre GST exercise. This paper studies the variation in buoyancy of the following taxes: Corporation Tax, Income Tax, Customs tax, Union Excise Duty. It also attempts to study the elasticities of the above mentioned taxes by eliminating the impact of discretionary changes.

Suggested Citation

  • Debasis Patnaik & Annie Pillai, 2017. "Responsiveness of the Indian Tax System: A Time Series Analysis from 1990 to 2010," Economy, Asian Online Journal Publishing Group, vol. 4(1), pages 1-6.
    • Handle: RePEc:aoj:econom:v:4:y:2017:i:1:p:1-6:id:580
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    File URL: http://asianonlinejournals.com/index.php/Economy/article/view/580/1076
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    Cited by:

    1. Mohd Faizal Basri & Fitri Shuhaida Shoib & Surianor Kamaralzaman, 2019. "Determinants of Capital Structure: Evidence From Malaysian Food and Beverage Firms," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(5), pages 45-52, December.
    2. Abdul Razak Abdul Hadi & Tasya Aspiranti & Tahir Iqbal & Raja Rehan, 2019. "Managing a Country¡¯s Sustainabilty - The Case of Malaysia and Indonesia Public Debt," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 19-25, August.
    3. Gholamreza Zandi & Muhammad Haseeb, 2019. "The Role of Trade Liberalization in Carbon Dioxide Emission: Evidence From Heterogeneous Panel Estimations," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 228-240, August.

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