Table 2

Results of regression analysis

VariablesCoefficientt-statp-val
GST revenue7.7952.4060.043**
GST dummy96801.242.7470.025**
C273988.65.6890.000***
R-sq.0.863Adj. R-Sq.0.829
F-stat (p-val)25.170 (0.000)D-W stat2.424

Note(s): *** and ** indicates 1% and 5% significance level respectively

Source(s): Authors’ compilation

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