Tax structure and economic growth in general category states in India: A panel auto regressive distributed lag approach
Dillip Kumar Muduli & Nityasundar Manik
Theoretical and Applied Economics2020article
ABDC C
Weight
0.46
What the paper says
The study empirically investigates the impact of tax structure on economic growth in fourteen general category states in India using panel data covering the period from 1980 to 2016. The use of panel ARDL model and different residual cross dependence tests confirms the distortionary effect of State’s Own Direct Tax Revenue on economic growth. And also the study finds positive relationship between State’s Own Indirect Taxes and economic growth. Therefore, it is suggested that the states should collect more revenue from indirect taxes with due consideration to its regressive nature, and reduce revenue collection from direct taxes in order to achieve higher growth.
5 citations
Evidence weight
0.46
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
F · citation impact
0.28 × 0.4 = 0.11
M · momentum
0.80 × 0.15 = 0.12
V · venue signal
0.50 × 0.05 = 0.03
R · text relevance †
0.50 × 0.4 = 0.20
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.