This paper extends the standard theoretical model of tax enforcement by allowing for the cross-matching of transactions in addition to the auditing of taxpayers. For the Value Added Tax (VAT) the matching of purchase and sales invoices is an important enforcement technique. The paper examines...

This is the draft of a chapter prepared for a forthcoming volume in memory of the late Amaresh Bagchi. The chapter focuses on important gaps in the coverage of typical undergraduate public economics courses if they are to remain relevant given the rapidly changing scope of the public sector the...

The objective of this essay is to examine and explain possible drawbacks of the goods and services tax (GST) introduced in India on July 1, 2017. To get a comparative picture of its vulnerability to tax evasion, data for the OECD countries in the 1990s and also the Indian state VAT earlier this...

Bilateral Double Taxation Avoidance Agreements (DTAAs) with particular reference to India's network of DTAAs are analysed here to assess national benefits from DTAAs and make suggestions for future policy directions for India's DTAAs. Though DTAAs are a tool of tax coordination used by nations...

Revenue and Gross State Domestic Product data for 1993-94 to 2008-09 are used to study the revenue performance of the state Value-Added Tax (VAT) in India's 29 states. Both the direct revenue impact and the indirect impact through the VAT base were assessed. No indirect impact of the VAT on its...

This study reviews the effectiveness of state level tax administrations in India with reference to their implementation of a goods only Value-Added Tax (VAT), mostly in 2005. The study takes advantage of state by state audits evaluating the transition to the VAT from the predecessor sales tax...

The objective of this essay is to examine and explain possible drawbacks of the goods and services tax (GST) introduced in India on July 1, 2017. To get a comparative picture of its vulnerability to tax evasion, data for the OECD countries in the 1990s and also the Indian state VAT earlier this...