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Date : Dec 11, 2023
References

Asian Development Bank Institute (ADBI) (2017). “Escaping the Middle-Income Trap: Innovate or Perish”. Working Paper No. 685. March.

Bahl, R. W. (1972). “A Representative Tax System Approach to Measuring Tax Effort in Developing Countries”. International Monetary Fund Staff Papers: Volume 19, No. 1.

Benon, O. P., Baer, K., and Toro, J. (2002). “Improving large taxpayers’ compliance: a review of country experience”. International Monetary Fund Occasional Papers No. 2002/006.

Das, A., Ghani, E., Goswami, A.G., Kerr, W. R., and Nanda, R. (2023). “Infrastructure and Finance: Evidence from India’s GQ Highway Network”. National Bureau of Economic Research, Working Paper 31590.

Davoodi, H. R., and Grigorian, D. A. (2007). “Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia’s Stubbornly Low Tax Collection”. International Monetary Fund Working Paper, WP/07/106.

Debroy, B. (2022). “There should be a single GST rate: Bibek Debroy”. The Indian Express, November 08,2022. Available at: https://indianexpress.com/article/business/economy/there-should-be-a-single-gst-rate-bibek-debroy-8255272/

Debroy, B. (2023). “Debroy bats for simpler GST with higher rate”. The Financial Express, August 23, 2023. Available at: https://www.financialexpress.com/policy/economy-debroy-bats-for-simpler-gst-with-higher-rate-3219207/.

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Garg, S., Goyal, A., and Pal, R. (2016). “Why tax effort falls short of tax capacity in Indian states: A stochastic frontier approach”. Public Finance Review, 45(2), 232-259.

GoI (2022). “Marked Reduction in Aggregate Technical and Commercial losses of DISCOMs in FY22”. PIB Press Release dated December 05, 2022. Available at: https://pib.gov.in/PressReleasePage.aspx?PRID=1880911#:~:text=Preliminary%20analysis%20of%20data%20for,from%20~22%25%20in%20FY2021.

IMF (2006). “Government Finance Statistics”. June, Washington DC.

Jha, R., Mohanty, M.S., Chatterjee, S., Chitkara, P. (2000). “Tax efficiency in selected Indian states”. In: Boadway, R., Raj, B. (eds) Advances in Public Economics. Studies in Empirical Economics. Physica, Heidelberg. https://doi.org/10.1007/978-3-642-57654-6_5.

Karnik, A., and Raju, S. (2015). “State Fiscal Capacity and Tax Effort: Evidence for Indian States”. South Asian Journal of Macroeconomics and Public Finance, 4(2), 141-177.

Kawadia, G., and Suryawanshi, A. K. (2023). “Tax effort of the Indian states from 2001–2002 to 2016–2017: A stochastic frontier approach”. Millennial Asia, 14(1), 85-101.

Kim, S. (2007). “A more accurate measurement of tax effort”. Applied Economics Letters, 14(7), 539- 543.

Kurian, N. J. (2008). “Equalising Transfers through the Finance Commission”. Economic and Political Weekly, 37-43.

Liu, Y., and Zhao, J. (2011). “Intergovernmental fiscal transfers and local tax efforts: evidence from provinces in China”. Journal of Economic Policy Reform, 14(4), 295-300.

McCleary, W. A., and Mundial, B. (1989). “Earmarking Government Revenues: Does it Work?”. Country Economics Department, World Bank, Policy, Planning and Research Working Paper Series 322.

Mukherjee, S. (2017). “Changing Tax Capacity and Tax Effort of Indian States in the Era of High Economic Growth 2001-2014”. National Institute of Public Finance and Policy, Working Paper No. 196.

Mukherjee, S. (2020). “Goods and Services Tax Efficiency across Indian States: Panel Stochastic Frontier Analysis”. National Institute of Public Finance and Policy Working Paper No. 310.

Nayudu, A. S. H. (2019). “Tax Revenue Efficiency in India States: The case of Stamp Duty and Registration Fees”. National Institute of Public Finance and Policy, Working Paper No. 278.

Panda, P. K. (2009). “Central fiscal transfers and states’ own-revenue efforts in India: panel data models.” Margin: The Journal of Applied Economic Research, 3(3), 223-242.

Pradhan, S. (2023). “The Risk of Small States’ Heavy Reliance on the Union Government”. The Hindu, July 19, 2023.

Purohit, M. C., and Purohit, V. K. (2009). “Mobilising Non-Tax Revenue: An Empirical Analysis of Trends in States”. Economic and Political Weekly, Volume 44, Issue No. 05.

Purohit, M. C., and Purohit, V. K. (2010). “Road User Taxes in India: Issues in Tax Policy and Governance”. Foundations for Public Economics and Policy Research, Final Report.

Reddy, Y. V., and Reddy, G. R. (2018). “Indian fiscal federalism”. Oxford University Press.

RBI (2021). “State Finances: A Study of Budgets”. Reserve Bank of India, November.

Srivastava, D.K., Muralikrishna B., Kapur T., and Trehan R. (2023). “Estimating Relative Tax Efficiency for Selected States in India: An Error Correction Approach”. Millennial Asia. Page 1-27.

TERI (2010). “Review of Current Practices in Determining User Charges and Incorporation of Economic Principles of Pricing of Urban Water Supply”. Ministry of Housing and Urban Affairs (MOHUA), April.

UNDP (2011). “Towards Human Resilience: Sustaining MDG Progress in an Age of Economic Uncertainty”. UNDP, New York.

World Bank (2009). “The Global Economic Crisis: Assessing Vulnerability with a Poverty Lens”. World Bank, Washington DC.

World Bank (2015). “The middle-income trap turns ten”. Policy Research Working Paper No. 7403. Washington.

Websites:

Comptroller and Auditor General of India: cag.gov.in

Database on Indian Economy, RBI: dbie.rb.org.in

Finance Commission, India: fincomindia.nic.in

Ministry of Statistics and Programme Implementation: mospi.gov.in

Press Information Bureau: pib.gov.in

Union Budget: indiabudget.gov.in

XDI: archive.xdi.systems


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