ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Panel Stochastic Frontier Analysis

Value Added Tax Efficiency across Indian States

In India, states may be induced to mobilise revenue through alternative channels by the growing demand for public expenditure, limitations in expanding fiscal space, and the limited scope to deviate from the common harmonised tax system, the goods and services tax regime. An assessment of existing tax efficiency and strengthening the tax administration could be one such alternative. The efficiency of tax administration varies across states. Given tax capacity, measuring tax efficiency is important to identify states where enhancing tax efficiency is likely to raise revenue gains considerably.



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Updated On : 31st May, 2019

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