Goods and Service Tax and its implications on revenue efficiency of sub-national governments in India : an empirical analysis
Shubham Garg, Priyanka, Karam Pal Narwal and Sanjeev Kumar
| Year of publication: |
2023
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|---|---|
| Authors: | Garg, Shubham ; Priyanka ; Narwal, Karam Pal ; Kumar, Sanjeev |
| Published in: |
American journal of business. - Bingley : Emerald, ISSN 1935-5181, ZDB-ID 2401319-5. - Vol. 38.2023, 4, p. 193-210
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| Subject: | Efficiency ratio | Goods and Service Tax | GST dummy | Indian states | Revenue efficiency | Indien | India | Umsatzsteuer | Sales tax | Steuereinnahmen | Tax revenue | Öffentliche Einnahmen | Public revenue | Steuerreform | Tax reform |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/AJB-09-2022-0144 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014432873