Growth and Sensitivity Analysis of the Indian Tax System

M John Kennedy and K Gnanaguru

The IUP Journal of Public Finance, 2008, vol. VI, issue 2, 34-44

Abstract: Taxation is an important variable in the economic development of a country. The development program of an expanding economy largely depends upon its quantum and nature of taxation. The liberalization of Indian economy in 1991 is an important landmark in the economic history of India. Liberalization has significantly changed the revenue yield from various sources of taxes. This paper makes an attempt to analyze the growth and sensitivity of the Indian tax system under liberalization.

Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjpf:v:06:y:2008:i:2:p:34-44

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