Estimation of Central Tax Buoyancy in India

Estimation of Central Tax Buoyancy in India

  • rajni pathania msu baroda
  • rajni PATHANIA, 50698 ms university baroda
Keywords: central taxes, Buoyancy, Direct tax, Indirect tax

Abstract

In this study, an attempt is made to examine the Buoyancy of Central Taxes in India, using time series data for the period 2000 to 2016. This study used log linear regression model to estimate buoyancy of central tax revenue. The empirical results indicate that the tax revenue buoyancy is higher for direct taxes in India.  The result also indicates that the buoyancy coefficients of direct taxes, indirect taxes and all taxes are greater than unity during the study period. 

Author Biography

rajni PATHANIA, 50698, ms university baroda

Dr Rajni Pathania(Assistant professor)

dept.of business Economics

 

References

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Published
2019-10-07
How to Cite
pathania, rajni, & PATHANIA, rajni. (2019). Estimation of Central Tax Buoyancy in India. Journal of Global Economy, 15(3), 158-166. https://doi.org/10.1956/jge.v15i3.589
Section
Articles