Report on the Revenue Neutral Rate and Structure of Rates for the Goods and Services Tax

Report on the Revenue Neutral Rate and

Structure of Rates for the Goods and Services Tax (GST)

References

1. National Council for Applied Economic Research, “Moving to Goods and Services Tax in India: Impact on India’s Growth and International Trade,” 2009.

2. Keen, Michael, “Targeting and Indirect Tax Design,” Inequality and Fiscal Policy, International Monetary Fund, 2015.

3. Keen, Michael, “Targeting, Cascading, and Indirect Tax Design,” International Monetary Fund, WP/13/57, 2013.

4. Keen, Michael, “The Anatomy of the VAT,” International Monetary Fund, WP/13/111, 2013.

5. World Bank, “Fiscal Policy for Equitable Growth,” India Development Report, 2015.

6. Pomeranz, Dina, “No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax,” Harvard University and NBER, 2013.

7. GTCDR South Asia, “Republic of India Manufacturing Plan Implementation Supply Chain Delays and Uncertainty in India: The hidden constraint on manufacturing growth”, 2014.

8. Rao, Kavita, “Revenue Implications of GST and Estimation of Revenue Neutral Rate: Estimates for 2011-12”, National Institute of Public Finance and Policy, New Delhi, 2014.