Abstract

http://ssrn.com/abstract=2170025
 


 



Value Added Taxation in the States: The Challenges Ahead


M. Govinda Rao


National Institute of Public Finance and Policy

Jana V.M. Sarma


Hyderabad University, Department of Economics

January 30, 1997

IIM Bangalore Research Paper No. 91

Abstract:     
The need for coordinated development of domestic trade taxes in Indian federal polity has shifted the focus to reforms in the States' sales tax systems. The detailed analysis has led to a concensus on the need to transform the prevailing sales taxes into a destination based consumption type value added tax. The attempts to reform the sales taxes, however, have not been always in the right direction and, in addition, have met with resistance from traders. Based on the experience gained so far, the paper attempts to set out the strategy and stages of reform towards evolving the value added tax which is less distortionary and more acceptable to the traders.

Number of Pages in PDF File: 16

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Date posted: November 9, 2012  

Suggested Citation

Rao, M. Govinda and Sarma, Jana V.M., Value Added Taxation in the States: The Challenges Ahead (January 30, 1997). IIM Bangalore Research Paper No. 91. Available at SSRN: http://ssrn.com/abstract=2170025 or http://dx.doi.org/10.2139/ssrn.2170025

Contact Information

M. Govinda Rao (Contact Author)
National Institute of Public Finance and Policy ( email )
18/2, Satsang Vihar Marg
New Delhi 110067
India
Jana V.M. Sarma
Hyderabad University, Department of Economics ( email )
Gachibowli
Hyderabad, Andhra Pradesh 500046
India
91-11-040 3746539 (Phone)
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