GST reforms and intergovernmental considerations in India
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Ahmad, Ehtisham & Stern, Nicholas, 1984. "The theory of reform and indian indirect taxes," Journal of Public Economics, Elsevier, vol. 25(3), pages 259-298, December.
- Chun-Yan Kuo & Thomas Mcgirr & Satya Poddar, 1988. "Measuring the Non-Neutralities of Sales and Excise Taxes in Canada," Development Discussion Papers 1988-08, JDI Executive Programs.
- Poddar, Satya & English, Morley, 1997. "Taxation of Financial Services Under a Value-Added Tax: Applying the Cash-Flow Approach," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(1), pages 89-111, March.
- Ahmad,Etisham & Stern,Nicholas, 1991.
"The Theory and Practice of Tax Reform in Developing Countries,"
Cambridge Books,
Cambridge University Press, number 9780521397421.
- Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521265638, September.
- Poddar, Satya & English, Morley, 1997. "Taxation of Financial Services Under a Value-Added Tax: Applying the Cash-Flow Approach," National Tax Journal, National Tax Association, vol. 50(1), pages 89-111, March.
- Richard Bird & Pierre Gendron, 1998. "Dual VATs and Cross-Border Trade: Two Problems, One Solution?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(3), pages 429-442, July.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Rajesh Chadha, 2009. "Moving to Goods and Services Tax in India : Impact on India’s Growth and International Trade," Trade Working Papers 23071, East Asian Bureau of Economic Research.
- Prabhsimran Singh & Yogesh K. Dwivedi & Karanjeet Singh Kahlon & Ravinder Singh Sawhney & Ali Abdallah Alalwan & Nripendra P. Rana, 0. "Smart Monitoring and Controlling of Government Policies Using Social Media and Cloud Computing," Information Systems Frontiers, Springer, vol. 0, pages 1-23.
- Prabhsimran Singh & Yogesh K. Dwivedi & Karanjeet Singh Kahlon & Ravinder Singh Sawhney & Ali Abdallah Alalwan & Nripendra P. Rana, 2020. "Smart Monitoring and Controlling of Government Policies Using Social Media and Cloud Computing," Information Systems Frontiers, Springer, vol. 22(2), pages 315-337, April.
- Sijbren Cnossen, 2013. "Preparing the way for a modern GST in India," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 715-723, August.
- Isabelle Joumard & Urban Sila & Hermes Morgavi, 2015. "Challenges and Opportunities of India's Manufacturing Sector," OECD Economics Department Working Papers 1183, OECD Publishing.
- Vivekananda Mukherjee, 2013. "Determinants of Stamp Duty Revenue in Indian States," South Asian Journal of Macroeconomics and Public Finance, , vol. 2(1), pages 33-58, June.
- Ajit Karnik & Swati Raju, 2015. "State Fiscal Capacity and Tax Effort: Evidence for Indian States," South Asian Journal of Macroeconomics and Public Finance, , vol. 4(2), pages 141-177, December.
- Manoranjan Kumar & Akhilesh Barve & Devendra K. Yadav, 2019. "Analysis of barriers in implementation of Goods and Service Tax (GST) in India using interpretive structural modelling (ISM) approach," Journal of Revenue and Pricing Management, Palgrave Macmillan, vol. 18(5), pages 355-366, October.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Satya Poddar & Ehtisham Ahmad, 2015. "GST Reforms and Intergovernmental Considerations in India," Working Papers id:6824, eSocialSciences.
- Jenkins, Glenn P. & Kuo, Chun-Yan, 2000.
"A VAT Revenue Simulation Model for Tax Reform in Developing Countries,"
World Development, Elsevier, vol. 28(4), pages 763-774, April.
- Jenkins, G-P & Kuo, C-Y, 1995. "A Vat Revenue Simulation Model for Tax Reform in Developing Countries," Papers 522, Harvard - Institute for International Development.
- Glenn P. Jenkins & Chun-Yan Kuo, 2000. "A VAT Revenue Simulation Model for Tax Reform in Developing Countries," Development Discussion Papers 2000-12, JDI Executive Programs.
- Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
- Cnossen, S., 2002. "Tax policy in the European Union : a review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
- Sharma, Chanchal Kumar, 2004. "Implementing VAT in India :Implications for Federal Polity," MPRA Paper 206, University Library of Munich, Germany, revised 25 Feb 2005.
- Harry Huizinga, 2004.
"The Taxation of Banking in an Integrating Europe,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 551-568, August.
- Huizinga, H.P., 2004. "The taxation of banking in an integrating Europe," Other publications TiSEM 919098e1-4329-4449-b171-0, Tilburg University, School of Economics and Management.
- Bofinger, Peter & Franz, Wolfgang & Schmidt, Christoph M. & Weder di Mauro, Beatrice & Wiegard, Wolfgang, 2010. "Chancen für einen stabilen Aufschwung. Jahresgutachten 2010/11 [Chances for a stable upturn. Annual Report 2010/11]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201011, February.
- Guillermo Peña, 2019. "Efficient treatment of banking services under VAT," Economics and Business Letters, Oviedo University Press, vol. 8(2), pages 115-121.
- Jean-Yves Duclos & Paul Makdissi & Quentin Wodon, 2008.
"Socially Improving Tax Reforms,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 49(4), pages 1505-1537, November.
- Paul Makdissi & Jean-Yves Duclos, 2002. "Socially-Improving Tax Reforms," Cahiers de recherche 02-01, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, revised 2004.
- Jean-Yves Duclos & Paul Makdissi & Quentin Wodon, 2004. "Socially-Improving Tax Reforms," Cahiers de recherche 0401, CIRPEE.
- Zee, Howell H., 2005.
"A New Approach to Taxing Financial Intermediation Services Under a Value–Added Tax,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 58(1), pages 77-92, March.
- Mr. Howell H Zee, 2004. "A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax," IMF Working Papers 2004/119, International Monetary Fund.
- Céline DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO, 2011.
"Can the removal of VAT Exemptions support the Poor? The Case of Niger,"
Working Papers
201106, CERDI.
- Céline DE QUATREBARBES & Dorothée BOCCANFUSO & Luc SAVARD, 2015. "Can the removal of VAT Exemptions support the Poor? The case of Niger," Working Papers 201511, CERDI.
- Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Working Papers halshs-00577148, HAL.
- Celine de Quatrebarbes & Dorothée Boccanfuso & Luc Savard, 2015. "Can the removal of VAT Exemptions support the Poor? The case of Niger," Working Papers halshs-01151644, HAL.
- Dorothée Boccanfuso & Céline de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Cahiers de recherche 11-04, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, revised 05 Dec 2015.
- Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," CERDI Working papers halshs-00577148, HAL.
- Horacio L. P. Piffano, 2007.
"Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax,"
Department of Economics, Working Papers
069, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
- Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," IIE, Working Papers 069, IIE, Universidad Nacional de La Plata.
- Ben Lockwood, 2010.
"How Should Financial Intermediation Services be Taxed?,"
Working Papers
1014, Oxford University Centre for Business Taxation.
- Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," The Warwick Economics Research Paper Series (TWERPS) 948, University of Warwick, Department of Economics.
- Ben Lockwood, 2013. "How should financial intermediation services be taxed?," Working Papers 1309, Oxford University Centre for Business Taxation.
- Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," Economic Research Papers 270779, University of Warwick - Department of Economics.
- Benjamin Lockwood, 2010. "How should Financial Intermediation Services be Taxed?," CESifo Working Paper Series 3226, CESifo.
- Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," CEPR Discussion Papers 8122, C.E.P.R. Discussion Papers.
- Lockwood, Ben, 2011. "How Should Financial Intermediation Services be Taxed?," CAGE Online Working Paper Series 65, Competitive Advantage in the Global Economy (CAGE).
- Jurušs Māris & Feldbergs Ģirts, 2018. "Management of Tax Payments Under the Definitive Value Added Tax Regime," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 32(1), pages 65-73, December.
- Abdelkrim Araar & Paolo Verme, 2019.
"Prices and Welfare,"
Springer Books,
Springer, number 978-3-030-17423-1, December.
- Abdelkrim Araar & Paolo Verme, 2019. "Prices and Welfare," World Bank Publications - Books, The World Bank Group, number 32320.
- Abdelkrim Araar & Paolo Verme, 2016. "Prices and welfare," Working Papers 395, ECINEQ, Society for the Study of Economic Inequality.
- Araar,Abdelkrim & Verme,Paolo, 2016. "Prices and welfare," Policy Research Working Paper Series 7566, The World Bank.
- Jean‐Yves Duclos & Paul Makdissi & Quentin Wodon, 2005.
"Poverty‐Reducing Tax Reforms with Heterogeneous Agents,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(1), pages 107-116, February.
- Paul Makdissi & Jean-Yves Duclos & Quentin Wodon, 2002. "Poverty-Reducing Tax Reforms with Heterogeneous Agents," Cahiers de recherche 02-09, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, revised 2003.
- Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2002. "Poverty-Reducing Tax Reforms with Heterogeneous Agents," Cahiers de recherche 0202, Université Laval - Département d'économique.
- Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2003. "Poverty-Reducing Tax Reforms with Heterogeneous Agents," Cahiers de recherche 0313, CIRPEE.
- Paolo Liberati, 2001. "The Distributional Effects of Indirect Tax Changes in Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(1), pages 27-51, January.
- David Coady, 2006. "The Welfare Returns to Finer Targeting: The Case of The Progresa Program in Mexico," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 217-239, May.
- Coady, David P., 2001. "An evaluation of the distributional power of PROGRESA's cash transfers in Mexico," FCND discussion papers 117, International Food Policy Research Institute (IFPRI).
More about this item
Keywords
sales tax; VAT; India;All these keywords.
JEL classification:
- F59 - International Economics - - International Relations, National Security, and International Political Economy - - - Other
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ehl:lserod:38346. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: LSERO Manager (email available below). General contact details of provider: https://edirc.repec.org/data/lsepsuk.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.