ST Reform, consumption behaviour, and revenues across INDIAN states (Record no. 533201)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01412nam a22001337a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 260429b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Mohan, R. Kakarlapudi, Kiran Kumar and Ramakumar, R. |
| 245 ## - TITLE STATEMENT | |
| Title | ST Reform, consumption behaviour, and revenues across INDIAN states |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Economic & Political Weekly |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 61(11), Mar 14, 2026: p.44-50 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The demand- and revenue-side effects of goods and services tax rate reductions in India are examined, focusing on interstate heterogeneity in consumption behaviour. State-specific marginal propensities to consume are examined and corresponding consumption multipliers are derived to find substantial variation across states and an inverse relationship between MPC and per capita income. Linking these estimates to GST outcomes indicates that states with higher MPCs tend to exhibit greater GST buoyancy. Structural break tests on national consumption further highlight the limits of uniform GST rate rationalisation. Results suggest that growth and revenue implications of GST rationalisation and personal income tax concessions are likely to differ across states, with lower-income states benefiting more from consumption-led multiplier effects.-Reproduced https://www.epw.in/journal/2026/11/special-articles/gst-reform-consumption-behaviour-and-revenues.html |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Economic & Political Weekly |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2026-04-29 | 61(11), Mar 14, 2026: p.44-50 | AR138713 | 2026-04-29 | Articles |