Value Added Tax and Fiscal Federalism-A Possible Model for VAT in a Federal Economy

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Special Articles

S Gurumurthi

Vol. 28, Issue No. 22, 29 May, 1993

Value Added Tax and Fiscal Federalism-A Possible Model for VAT in a Federal Economy

Vol. 28, Issue No. 22, 29 May, 1993

Special Articles

S Gurumurthi

A Possible Model for VAT in a Federal Economy S Gurumurthi Despite its avowed merits, introduction of VAT in a country with a federal structure is fraught with difficulties. This paper discusses this issue with a view to suggesting a possible approach to moving towards VAT in a large federal economy such as India.

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