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Estimation of Tax Leakage and its Impact on Fiscal Health in Kerala

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  • Rakhe PB

Abstract

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 state’s economy. This is the main thread of argument coming out of the paper. [Working Paper No. 347]

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  • Rakhe PB, 2010. "Estimation of Tax Leakage and its Impact on Fiscal Health in Kerala," Working Papers id:3085, eSocialSciences.
    • Handle: RePEc:ess:wpaper:id:3085
    Note: Institutional Papers
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    References listed on IDEAS

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    1. Wallace E. Oates & Wallace E. Oates, 2004. "An Essay on Fiscal Federalism," Chapters, in: Environmental Policy and Fiscal Federalism, chapter 22, pages 384-414, Edward Elgar Publishing.
    2. Timothy Cason & Daniel Friedman, 1999. "Learning in a Laboratory Market with Random Supply and Demand," Experimental Economics, Springer;Economic Science Association, vol. 2(1), pages 77-98, August.
    3. Rajaraman, Indira & Vasishtha, Garima, 2000. "Impact of grants on tax effort of local government," Working Papers 00/1, National Institute of Public Finance and Policy.
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    Keywords

    Kerala Economy; Tax Leakage; General Sale Tax; and Fiscal Sustainability;
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