ROY, POULOMI; RAYCHAUDHURI, AJITAVA; SINHA, SUDIP KUMAR - In: Indian Economic Review 45 (2010) 1, pp. 131-158
Value Added Tax (VAT) as introduced in India at state level from April 1, 2005 is widely acclaimed to be a better system than the sales tax on grounds of efficiency. However policy makers did not consider its impact on the distribution of income. Considering both the distributive and efficiency...
