000			01203nab a2200193 c 4500
999			_c147354 _d147354
003			ES-MaIEF
005			20230426144023.0
007			ta
008			230425s2022 us |||||o|||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_966742 _aSen, Astha
245	1	4	_aThe Revenue Productivity of India’s Subnational VAT _c Astha Sen and Sally Wallace
520			_aSkepticism 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.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_aINDIA _945694
700			_aWallace, Sally _923598
773	0		_9169162 _oOP 233/2022/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 75, n. 4, december 2022, p. 711-729
942			_cART