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Is Value Added Tax (VAT) Reform in India Poverty Improving? An Analysis Of Data From Five Major States
Value Added Tax (VAT) as introduced in India at state level from April 1, 2005 is widely acclaimed to be a better system than the sales tax on grounds of efficiency. However policy makers did not consider its impact on the distribution of income. Considering both the distributive and efficiency crit...
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| Format: | Journal Article |
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Indian Economic Review
2010
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