The Revenue Productivity of India’s Subnational VAT

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2022-09-28 DOI:10.1086/721687

A. Sen, S. Wallace

引用次数: 0

Abstract

Skepticism exists regarding the revenue potential of a subnational value-added tax (VAT). India is one of only three countries to embrace a subnational VAT, and it did so between 2003 and 2008. We analyze the impact of this historic policy reform on revenue productivity and find that implementation of the tax yields a 13 percent increase in sales tax revenue for India’s more developed states. This analysis is unique in providing empirical evidence of a revenue impact of a major tax policy reform for a subset of subnational governments in a developing country.

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印度地方增值税的收入生产率

对国家以下各级增值税的收入潜力存在怀疑。印度是仅有的三个接受国家以下增值税的国家之一，它在2003年至2008年间这样做了。我们分析了这一历史性政策改革对收入生产率的影响，发现该税的实施使印度较发达州的销售税收入增加了13%。这一分析是独一无二的，它为发展中国家的一部分国家以下各级政府提供了重大税收政策改革对收入影响的经验证据。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.