000			01375nab a2200229 c 4500
999			_c147355 _d147355
003			ES-MaIEF
005			20230426144222.0
007			ta
008			230425s2022 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_918140 _aGhysels, Eric
245	1	0	_aReal-time forecasts of State and Local Government budgets with an application to the COVID-19 pandemic _c Eric Ghysels, Fotis Grigoris and Nazire Özkan
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	_948067 _aPOLITICA FISCAL
650		4	_948131 _aPRESUPUESTOS
650		4	_944787 _aGASTO PUBLICO
650		0	_967999 _aCORONAVIRUS
700			_970521 _aGrigoris, Fotis
700			_970522 _aÖzkan, Nazire
773	0		_9169162 _oOP 233/2022/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 75, n. 4, december 2022, p. 731-764
942			_cART