HomeDespre ECTAEventsPolitica editorialaTrimite un articolParteneri / link-uri utileArchiveAbonamentContact

ISSN 1841-8678   (print)
ISSN 1844-0029   (online)


Archive ECTAP

Note: for the period 1994-2003 the archive of the magazine will not be available online

Supplements ECTAP

If you cannot open the pdf file you need Adobe Reader.
download Adobe Reader

Creative Commons License

Theoretical and Applied Economics
No. 2 / 2020 (623), Summer

Tax structure and economic growth in general category states in India: A panel auto regressive distributed lag approach

Dillip Kumar MUDULI
University of Hyderabad, Hyderabad, India
Nityasundar MANIK
University of Hyderabad, Hyderabad, India

Abstract. The study empirically investigates the impact of tax structure on economic growth in fourteen general category states in India using panel data covering the period from 1980 to 2016. The use of panel ARDL model and different residual cross dependence tests confirms the distortionary effect of State’s Own Direct Tax Revenue on economic growth. And also the study finds positive relationship between State’s Own Indirect Taxes and economic growth. Therefore, it is suggested that the states should collect more revenue from indirect taxes with due consideration to its regressive nature, and reduce revenue collection from direct taxes in order to achieve higher growth.

Keywords: tax structure, state taxation, state expenditure, economic growth, panel ARDL.

Download the full article:  


Open acces




The Economicity. The Epistemic Landscape, Marin Dinu, 2016


ISSN 1841-8678 (ediția print) / ISSN 1844-0029 (ediția online)
© Copyright Asociația Generală a Economiștilor din România (AGER) / General Association of Economists From Romania  (GAER)
Redacția: 010702, București, Calea Griviței nr. 21, sector 1, E-mail:

© 2006-2020 AGER