Fiscal Federalism: Towards an Appropriate VAT System for a Federal Economy

The paper analyses the current division of responsibility between the centre and the states with regard to commodity taxation in its historical perspective and the efforts initiated during the last 15 years to introduce the VAT in place of union excise duties at the central and the sales taxes at th...

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Veröffentlicht in:	Economic and political weekly 1999-10, Vol.34 (40), p.2875-2888
1. Verfasser:	S. Gurumurthi
Format:	Artikel
Sprache:	eng
Schlagworte:	Commodities Corporate income taxes Excise taxes Federal taxes Goods and services tax Government Income taxes Sales taxes Special Articles Taxation Value added taxes
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description	The paper analyses the current division of responsibility between the centre and the states with regard to commodity taxation in its historical perspective and the efforts initiated during the last 15 years to introduce the VAT in place of union excise duties at the central and the sales taxes at the state levels. It offers an alternative VAT model for India based on certain principles applicable also to other federal economies planning to introduce the VAT.
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language	eng
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source	JSTOR Archive Collection A-Z Listing
subjects	Commodities Corporate income taxes Excise taxes Federal taxes Goods and services tax Government Income taxes Sales taxes Special Articles Taxation Value added taxes
title	Fiscal Federalism: Towards an Appropriate VAT System for a Federal Economy
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