Since 2014
Responsiveness of the Indian Tax System: A Time Series Analysis from 1990 to 2010
Economy
View Archive Info| Field | Value | |
| Title |
Responsiveness of the Indian Tax System: A Time Series Analysis from 1990 to 2010
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| Creator |
Patnaik, Debasis
Pillai, Annie |
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| Description |
The post reform period in Indian fiscal system needed to assess the impact of reforms as regards tax buoyancy and elasticity of Indian tax system in pre GST exercise. This paper studies the variation in buoyancy of the following taxes: Corporation Tax, Income Tax, Customs tax, Union Excise Duty. It also attempts to study the elasticities of the above mentioned taxes by eliminating the impact of discretionary changes.
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| Publisher |
Asian Online Journal Publishing Group
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| Date |
2017-12-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
text/html |
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| Identifier |
http://www.asianonlinejournals.com/index.php/Economy/article/view/580
10.20448/journal.502.2017.41.1.6 |
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| Source |
Economy; Vol 4 No 1 (2017); 1-6
2313-8181 2518-0118 |
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| Language |
eng
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| Relation |
http://www.asianonlinejournals.com/index.php/Economy/article/view/580/581
http://www.asianonlinejournals.com/index.php/Economy/article/view/580/889 http://www.asianonlinejournals.com/index.php/Economy/article/view/580/1076 |
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