| 000 -LEADER |
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| fixed length control field |
00871nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230331b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Rath, Anita |
| 245 ## - TITLE STATEMENT |
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| Title |
Is there a ‘money machine’ tax: Revenue efficiency of state VAT and GST |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Economic and Political Weekly |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
58(7), Feb 18, 2023: p.45-54 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
This analysis based on more than four decades of time series data on sales tax/value added tax/goods and services tax in India does not reveal any nonpareil revenue potential of VAT or the VAT-based GST system. Though the GST revenue has started growing at a faster pace since mid-2020, it is yet to meet its target. The role of tax administration, as in any other case, remains paramount in stabilising the GST regime.- Reproduced |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Economic and Political Weekly |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
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| Subject DIP |
TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Articles |
