Junior Account Officer, Bharat Sanchar Nigam Ltd,
Circle Office, UP West, Meerut
MLA 8 Kumar, Anil. "ANALYSIS OF INTER-STATE TAX BUOYANCY." nt. j. of Social Science and Economic Research, vol. 4, no. 4, Apr. 2019, pp. 2561-2579, ijsser.org/more2019.php?id=187. Accessed Apr. 2019.
APA Kumar, A. (2019, April). ANALYSIS OF INTER-STATE TAX BUOYANCY. nt. j. of Social Science and Economic Research, 4(4), 2561-2579. Retrieved from http://ijsser.org/more2019.php?id=187
Chicago Kumar, Anil. "ANALYSIS OF INTER-STATE TAX BUOYANCY." nt. j. of Social Science and Economic Research 4, no. 4 (April 2019), 2561-2579. Accessed April, 2019. http://ijsser.org/more2019.php?id=187.
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Abstract: Tax buoyancy estimates, which measure the percentage response of tax revenue to a one percent
change in the tax base, usually proxied by gross domestic product, are a routine requirement for
fiscal projection purposes. The elasticity of tax revenue is more stringently defined, as the
underlying revenue response holding constant all parameters of tax policy. The aims to measure
the inter-state tax buoyancy for the period from 2005 to 2016. At the aggregate level, the tax
buoyancy of SOTR is estimated for the 27 states of India. The buoyancy coefficients of SOTR of
all of the states are found statistically significant and considerably high. However, the buoyancy
coefficient varies from state to state.
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