Rath, Anita <br/><br/>
Is there a ‘money machine’ tax: Revenue efficiency of state VAT and GST 

 - Economic and Political Weekly   
 - 58(7), Feb 18, 2023: p.45-54 
<br/><br/> 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