International Journal of Social Science & Economic Research
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Anil Kumar

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Anil Kumar
Junior Account Officer, Bharat Sanchar Nigam Ltd, Circle Office, UP West, Meerut

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, Accessed Apr. 2019.
Kumar, A. (2019, April). ANALYSIS OF INTER-STATE TAX BUOYANCY. nt. j. of Social Science and Economic Research, 4(4), 2561-2579. Retrieved from
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.


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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.