Changing Tax Capacity and Tax Effort of Indian States in the Era of High Economic Growth, 2001-2014

Sacchidananda Mukherjee

Working Papers from eSocialSciences

Abstract: Growing demand for public expenditures, limitations in expanding fiscal space and limited scope to deviate from common harmonized tax system under the proposed Goods and Services Tax (GST) regime may induce the states to look for opportunities to expand revenue mobilization through alternative channels (e.g. nontax revenue mobilization). An assessment of the existing tax efficiency (or tax effort) and strengthening tax administration could be one of such alternatives available for states to pursue. Tax administration is as important as tax base to augment revenues of a state.

Keywords: Tax capacity; Tax efficiency; Value Added Tax (VAT); Stochastic Frontier Approach; Panel Data Analysis; States of India; Demand; Public; Expenditure; Population; Urbanization; Mobilization; Deficits; Infrastructure; Investment. (search for similar items in EconPapers)
Date: 2017-05
Note: Institutional Papers
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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Working Paper: Changing Tax Capacity and Tax Effort of Indian States in the Era of High Economic Growth, 2001-2014 (2017)
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