Tax Revenue Efficiency of Indian States: The case of Stamp Duty and Registration Fees

  • A. Sri Hari, Nayudu
  • Aug 2019
  • National Institute of Public Finance and Policy (NIPFP)
  • India

In the background of FRBM regulations, GST implementation and federal transfers, this study addresses the following questions:

  • How efficient are Indian states in exploiting their tax potential? 
  • What factors determine the tax effort and efficiency?
  • How diverse or similar are the Indian states in the overall tax effort?

The paper attempts to measure tax capacity and tax effort of stamp duty and registration fee for 16 major Indian states from 2001 to 2014.