000			00871nam a22001457a 4500
999			_c522306 _d522306
008			230331b ||||| |||| 00| 0 eng d
100			_aRath, Anita _939306
245			_aIs there a ‘money machine’ tax: Revenue efficiency of state VAT and GST
260			_aEconomic and Political Weekly
300			_a58(7), Feb 18, 2023: p.45-54
520			_aThis 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			_aEconomic and Political Weekly
906			_aTAXATION
942			_cAR