ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Impact of VAT on Central and State Finances

This paper looks at the extent of gain or loss to the states from the introduction of value added tax. The estimates in the study - based on the assumption that all states adopt a uniform VAT design - indicate that the impact of the transition varies considerably across states, in terms of gains and losses.

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