Sen, Astha
The Revenue Productivity of India’s Subnational VAT / Astha Sen and Sally Wallace
Skepticism exists regarding the revenue potential of a subnational value-added tax (VAT). India is one of only three countries to embrace a subnational VAT, and it did so between 2003 and 2008. We analyze the impact of this historic policy reform on revenue productivity and find that implementation of the tax yields a 13 percent increase in sales tax revenue for India’s more developed states. This analysis is unique in providing empirical evidence of a revenue impact of a major tax policy reform for a subset of subnational governments in a developing country.
IMPUESTO SOBRE EL VALOR AÑADIDO
INDIA
Wallace, Sally
National Tax Journal 0028-0283 v. 75, n. 4, december 2022, p. 711-729
The Revenue Productivity of India’s Subnational VAT / Astha Sen and Sally Wallace
Skepticism exists regarding the revenue potential of a subnational value-added tax (VAT). India is one of only three countries to embrace a subnational VAT, and it did so between 2003 and 2008. We analyze the impact of this historic policy reform on revenue productivity and find that implementation of the tax yields a 13 percent increase in sales tax revenue for India’s more developed states. This analysis is unique in providing empirical evidence of a revenue impact of a major tax policy reform for a subset of subnational governments in a developing country.
IMPUESTO SOBRE EL VALOR AÑADIDO
INDIA
Wallace, Sally
National Tax Journal 0028-0283 v. 75, n. 4, december 2022, p. 711-729