Estimation of Tax Leakage and its Impact on Fiscal Health in Kerala
This paper is an attempt to analyse the tax leakage in the broader context of fiscal crisis in Kerala, highlighting the relationship between the two. Tax leakage by causing a revenue drain may adversely affect the primary account position and thus may indirectly influence the fiscal sustainability of the stateâ€™s economy. This is the main thread of argument coming out of the paper. [Working Paper No. 347]
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