Revenue Implications of GST Rates Restructuring in India: An Analysis
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Abstract
Suggested Citation
Note: Working Paper 358, 2021
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References listed on IDEAS
- R. Kavita Rao, 2008.
"Goods and Services Tax for India,"
Macroeconomics Working Papers
22976, East Asian Bureau of Economic Research.
- R.Kavita Rao, 2009. "Goods and Services Tax for India," Working Papers id:2055, eSocialSciences.
- Rao,R. Kavita & Mukherjee,Sacchidananda, 2019. "Evolution of Goods and Services Tax in India," Cambridge Books, Cambridge University Press, number 9781108473965, January.
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Cited by:
- Mukherjee, Sacchidananda, 2023. "Distributional Impact of Indian GST," Working Papers 23/403, National Institute of Public Finance and Policy.
- Mukherjee, Sacchidananda, 2023. "Revenue Performance Assessment of Indian GST," Working Papers 23/392, National Institute of Public Finance and Policy.
- Tanzi, Vito, 2021. "Economic Theory Versus Economic Reality: Dealing with Pandemics and Other Global Public Goods and Bads," Working Papers 21/360, National Institute of Public Finance and Policy.
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More about this item
Keywords
Goods and Services Tax ; Tax Base ; Revenue Neutral Rates (RNRs) ; GST Rate Structure ; Tax Buoyancy;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-MAC-2021-12-13 (Macroeconomics)
- NEP-PBE-2021-12-13 (Public Economics)
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