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Keywords: Indian states
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Journal Articles
Journal:
American Journal of Business
American Journal of Business (2023) 38 (4): 193–210.
Published: 22 June 2023
... the revenue efficiency of the Indian states for the pre-GST and post-GST periods in India. Design/methodology/approach The study has used the annual revenue of value-added tax (VAT)/GST of the Indian states for the period ranging from 2012–2013 to 2020–2021 for the pre- and post-GST periods. The empirical...
