ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Tax Efforts and Taxable Capacity of Central and State Governments

The objective of this study is to compare relative tax effort and taxable capacity of the central government in India with the average tax effort of other similar countries. The study also compares the tax effort and taxable capacity of the state governments with the average tax effort of all the states in India. Various determinants of tax bases have been selected to estimate the average rate and taxable effort as well as the taxable capacity of the states. The results indicate that during the period 2000 to 2003 Gujarat ranked first in this regard, with West Bengal and Andhra Pradesh in the second and third places respectively.

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