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GST Reforms and Intergovernmental Considerations in India

Author

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  • Satya Poddar
  • Ehtisham Ahmad

Abstract

This paper reviews the replacement of the state sales taxes by the Value Added Tax in 2005 marked a significant step forward in the reform of domestic trade taxes in India. Implemented under the leadership of Dr. Asim Dasgupta, Chairman, Empowered Committee of State Finance Ministers, it addressed the distortions and complexities associated with the levy of tax at the first point of sale under the erstwhile system and resulted in a major simplification of the rate structure and broadening of the tax base.

Suggested Citation

  • Satya Poddar & Ehtisham Ahmad, 2015. "GST Reforms and Intergovernmental Considerations in India," Working Papers id:6824, eSocialSciences.
    • Handle: RePEc:ess:wpaper:id:6824
    Note: Institutional Papers
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    References listed on IDEAS

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    1. Ahmad, Ehtisham & Stern, Nicholas, 1984. "The theory of reform and indian indirect taxes," Journal of Public Economics, Elsevier, vol. 25(3), pages 259-298, December.
    2. Chun-Yan Kuo & Thomas Mcgirr & Satya Poddar, 1988. "Measuring the Non-Neutralities of Sales and Excise Taxes in Canada," Development Discussion Papers 1988-08, JDI Executive Programs.
    3. Poddar, Satya & English, Morley, 1997. "Taxation of Financial Services Under a Value-Added Tax: Applying the Cash-Flow Approach," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(1), pages 89-111, March.
    4. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521265638.
    5. Poddar, Satya & English, Morley, 1997. "Taxation of Financial Services Under a Value-Added Tax: Applying the Cash-Flow Approach," National Tax Journal, National Tax Association, vol. 50(1), pages 89-111, March.
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    Cited by:

    1. Ajit Karnik & Swati Raju, 2015. "State Fiscal Capacity and Tax Effort: Evidence for Indian States," South Asian Journal of Macroeconomics and Public Finance, , vol. 4(2), pages 141-177, December.

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