Table 1 Descriptive statistics of... | Emerald Publishing

Table 1

Descriptive statistics of variables and paired sample t-test results

Variables	Pre-GST		Post-GST		Paired difference		t-stat (p-val)
Variables	Mean	Std. dev.	Mean	Std. dev.	Mean	Std. dev.	t-stat (p-val)
Tax revenue	32752.42	5706.59	57587.48	11708.85	−24835.07	6749.64	−8.228 (0.001)***
Indirect tax revenue	25106.39	4191.04	42207.71	7955.08	−17101.32	4428.19	−8.636 (0.001)***
GST revenue	13833.18	2406.92	21454.96	5481.88	−7621.78	3356.31	−5.078 (0.007)***

Variables	Pre-GST		Post-GST		Paired difference		t-stat (p-val)
Variables	Mean	Std. dev.	Mean	Std. dev.	Mean	Std. dev.	t-stat (p-val)
Tax revenue	32752.42	5706.59	57587.48	11708.85	−24835.07	6749.64	−8.228 (0.001)***
Indirect tax revenue	25106.39	4191.04	42207.71	7955.08	−17101.32	4428.19	−8.636 (0.001)***
GST revenue	13833.18	2406.92	21454.96	5481.88	−7621.78	3356.31	−5.078 (0.007)***

Note(s): *** indicates 1% significance level

Source(s): Authors’ compilation