The Revenue Productivity of India’s Subnational VAT Astha Sen and Sally Wallace
By: Sen, Astha
.
Contributor(s): Wallace, Sally.
Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | INDIA
In:
National Tax Journal v. 75, n. 4, december 2022, p. 711-729Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 233/2022/4-2 (Browse shelf) | Available | OP 233/2022/4-2 |
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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.
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