연구정보
[법률] Is GST Regressive in India?
인도 국외연구자료 연구보고서 - Economic & Political Weekly 발간일 : 2024-06-15 등록일 : 2024-06-20 원문링크
The distributional impact of goods and services tax across different consumer groups in India is estimated for 2021–22 for various tax rates. Multiple rate structures and fixation of GST rates based on product specification make it difficult to assign a specific rate or estimate the effective rate across items. The Centre for Monitoring Indian Economy’s Consumer Pyramids Household Survey for 2021–22 is used to explore the all-India average monthly per capita consumption expenditure for 123 items across nine tax categories. The share of each tax category in aggregate average monthly per capita consumption across fractile classes is estimated for both rural and urban areas.
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