Responsiveness of the Indian Tax System: A Time Series Analysis from 1990 to 2010


Debasis Patnaik, Annie Pillai

Abstract


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.

Keywords


Tax elasticity, Indian tax system, Time series, GDP, Tax revenue, Tax buoyancy.

| PDF | Video |


About this article

Title

Responsiveness of the Indian Tax System: A Time Series Analysis from 1990 to 2010

Keywords

Tax elasticity, Indian tax system, Time series, GDP, Tax revenue, Tax buoyancy.

DOI

10.20448/journal.502.2017.41.1.6

Date

2017-06-22

Additional Links

Manuscript Submission

Journal

Economy
Vol 4, No 1 (2017) Page: 1-6

Print ISSN

2518-0118

Online ISSN

2313-8181

Statistics

90 Views | 49 Downloads

Citations

0

Authors & Affiliations

Debasis Patnaik
Asst Prof, Department of Economics, BITS Pilani K K Birla Goa Campus
India

Annie Pillai
MSc Economics, Department of Economics. BITS Pilani K K Birla Goa Campus
India


Article Tools


Email this article (Login required)
Email the author (Login required)
Share

Refbacks

  • There are currently no refbacks.


Paper Submission E-mail: info@asianonlinejournals.com; asianonlinejournals@gmail.com

Economy  Online ISSN: 2313-8181 | Print ISSN: 2518-0118

Copyright © Asian Online Journal Publishing Group

To make sure that you can receive messages from us, please add the 'asianonlinejournals.com' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.

...............................................................................................................................................................................................................