Tax Performance and Taxable Capacity: Analysis for Selected States of India

2003 ◽  
Vol 21 (1) ◽  
pp. 25-46 ◽  
Author(s):  
Dipankor Coondoo ◽  
Amita Majumder ◽  
Robin Mukherjee ◽  
Chiranjib Neogi
Keyword(s):  
Panel Data ◽  
State Level ◽  
Tax Revenue ◽  
Capacity Measurement ◽  
Indian States ◽  
Transfer Policy ◽  
Revenue Collection ◽  
Equity And Efficiency ◽  
Definition Of ◽  
Capacity Formulation

Abstract In a federal form of government structure, the state-level governments generally receive supplementary budgetary resources from the central/federal government as support for the formers’ public expenditure activities. Such devolution of funds from the centre to the states takes the form of share of the revenue raised by central taxes and grants-in-aid. It is felt that such resource transfers should be made according to a policy based on the criteria of equity and efficiency. Formally, these criteria are defined with reference to individual state’s tax revenue collection relative to its taxable capacity. Formulation of a concrete transfer policy, however, crucially requires measures of individual state’s taxable capacity. Given an appropriate definition of a state’s taxable capacity, measurement of taxable capacity of states involves both conceptual and econometric issues. This paper proposes an econometric approach to the measurement of taxable capacity, which is similar to estimating a frontier production function using panel data. To illustrate the proposed method, it is applied to the panel data on annual state tax revenue and related variables of some selected Indian states for the period 1986-87 to 1996-97 and the relative taxable capacity and tax efforts of the states are compared.

scholarly journals Worldwide Tax Revenue Collection: Lessons from Pre-Pandemic Era

2020 ◽  
Vol 4 (3) ◽  
pp. 183-194
Author(s):  
Ahmad Zaky Zamani
Keyword(s):  
Panel Data ◽  
Trade Openness ◽  
Fixed Effect ◽  
Institutional Factors ◽  
Tax Revenue ◽  
Key Factors ◽  
Tax Collection ◽  
System Gmm ◽  
Revenue Collection ◽  
The World

Despite the fact that majority of countries in the world rely heavily on tax revenue, there is a vast difference in terms of tax collection performance. This study reassessed several structural, economic, demographic and institutional factors that potentially explain the variation. We employ pooled OLS, fixed effect and system GMM estimations to analyze a panel data of 161 countries for 15 years spanning from 2002 to 2017. Our findings confirmed that level of development and investment are among key factors that leads to revenue improvement. It is very likely that such a relationship has two-way directions. Other factors such as trade openness, inflation, share of agriculture and national resources in the economy, population, and governance, cannot be downplayed despite its mixed inferences.

Economic impact of floods in the Indian states

2019 ◽  
Vol 25 (3) ◽  
pp. 267-290 ◽  
Author(s):  
Yashobanta Parida
Keyword(s):  
Economic Development ◽  
Panel Data ◽  
Economic Impact ◽  
Central Government ◽  
State Level ◽  
Indian States ◽  
Empirical Results ◽  
Political Alignment ◽  
The Impact

AbstractWe examine the impact of economic development and the role of political alignment on the fatalities and damages due to floods using state-level panel data for 19 Indian states over the period 1980–2011. The empirical results confirm that economic development leads to a decline in flood fatalities and damages due to floods across Indian states. This study also examines the role of politics in the prevention of flood fatalities. We find that both state election years and political alignment influence the extent of flood fatalities. The results suggest that not only economic development but also healthy political coordination between the central government and the states is essential to mitigate the impact of floods.

Determinants of tourism in Indian states: an empirical analysis

2017 ◽  
Vol 72 (3) ◽  
pp. 330-343 ◽  
Author(s):  
Yashobanta Parida ◽  
Parul Bhardwaj ◽  
Joyita Roy Chowdhury
Keyword(s):  
Economic Development ◽  
Panel Data ◽  
State Level ◽  
Tobit Model ◽  
Indian States ◽  
Content Type ◽  
Prone Area ◽  
Flood Prone Area ◽  
The Impact ◽  
Domestic Tourist

Purpose The purpose of this study is to empirically examine the determinants of foreign and domestic tourist arrivals and revenue receipts from tourism using state-level panel data in 25 Indian states for the period 1995 to 2011. Design/methodology/approach The study uses IV-2SLS method to examine the determinants of foreign and domestic tourist arrivals in Indian states. Economic development (proxied by per capita income, PCI) is an endogenous variable. We have used the state-wise “liable to flood prone area” as an instrument for PCI to control for endogeneity. An inverse relationship exists between state-wise “liable to flood prone area” and real PCI, in a sense that states with greater proportion of area marked as liable to flood experience lower economic development. For robust analysis, the study has also used IV-Tobit model to examine the effects of economic development and crime on revenue receipts from tourism. Findings The empirical results based on IV-2SLS method suggest that, in addition to economic development, other factors such as the presence of world-class monuments, natural landscapes and cultural heritage also encourage both international and domestic visitors in Indian states. While crime activities adversely affect the inflow of foreign and domestic tourist arrivals, terror activities do not significantly impact tourist arrivals and tourism receipts. Finally, the estimates of IV-Tobit model show that economic development and government expenditure on tourism sector leads to a significant increase in tourism receipts. Originality/value To the best of our knowledge, this is the first study done in Indian context in which state-level panel data have been used to examine the impact of economic, social and cultural factors on tourist arrivals and revenue earnings from tourism. Hence, the present study not only contributes to existing tourism literature, but also makes an important contribution to structuring suitable tourism management policies for the Indian states.

scholarly journals Does Causation hold for Panel Data in between SDP and NTR among Indian States?

2014 ◽  
Vol 10 (1) ◽  
pp. 3-15
Author(s):  
Alok Kumar Pandey
Keyword(s):  
Growth Rate ◽  
Panel Data ◽  
Tamil Nadu ◽  
Panel Cointegration ◽  
Uttar Pradesh ◽  
Domestic Product ◽  
Tax Revenue ◽  
Federal System ◽  
Indian States ◽  
Indian Economy

Inadequate revenue sources, uncontrolled growth of current expenditures and failure of central transfers to grow as fast as the states ‘own revenues’ have been the major sources of fiscal imbalance at states level. The existence of nexus in between NTR and SDP can be examined in several ways like growth rates relating to SDP and NTR, proportion of NTR to SDP, several policies relating to accelerate SDP and NTR, etc. So far as inter-state non-tax revenue and state domestic product in India is concerned, limited studies have been done. Present study tries to explore the stationarity and cointigration between Non Tax Revenue and State Domestic Product of twenty major states of Indian federal system in panel data structure for the period 1980-81 to 2011-12.The objectives of the study are: to test the panel stationary of Domestic Production and Non Tax Revenue of the major states of the Indian federal system for the period 1980-81 to 2011-12 in terms of total and growth rate and to test the panel cointegration in between SDP and NTR for the Indian federal system of twenty major states state for the period 1980-81 to 2011-12 in terms of total and growth rate. In the present study data has been taken from Handbook of Statistics on Indian Economy and State Finance for twenty major states; Andhra Pradesh, Assam, Bihar, Gujarat, Haryana, Himachal Pradesh, Jammu & Kashmir, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Nagaland, Orissa, Punjab, Rajasthan, Tamil Nadu, Tripura and Uttar Pradesh (Handbook of Statistics on Indian Economy 2011-12).In the present study, LLC (2002) and IPS (2003) tests of stationarity have been used. Kao (1999) test of panel cointegration shows that the SDP and NTR and NTR and SDP for the twenty states for the period under study are cointegrable. The results of the study suggest that state domestic product of the states are causing the non tax revenue of the states  and  the non tax revenue of the states  are also causing state domestic product of the states for Indian federal system.

Abstiegserfahrungen in der Kommune und der Aufstieg Unabhängiger Wählergemeinschaften. Neue Befunde aus einem Mehrebenen-Kommunalwahlpanel

2021 ◽  
Vol 52 (1) ◽  
pp. 59-77
Author(s):  
Christina-Marie Juen ◽  
Markus Tepe ◽  
Michael Jankowski
Keyword(s):  
Panel Data ◽  
Voter Turnout ◽  
Party System ◽  
Local Politics ◽  
Tax Revenue ◽  
Data Set ◽  
Political Fragmentation ◽  
Electoral Success ◽  
Party Positions ◽  
Multi Level

In Germany, Independent Local Lists (UWG) have become an integral part of local politics in recent decades . Despite their growing political importance, the reasons for their electoral rise have hardly been researched . Recent studies argue that Independent Local Lists pursue anti-party positions, which makes them attractive to voters who are dissatisfied with the party system . Assuming that a decline of confidence in established parties corresponds with the experience of local deprivation, this contribution uses a multi-level panel data set to investigate how socio-economic (emigration, aging, declining tax revenue) and political­cultural (turnout, fragmentation) deprivation processes affect the electoral success of Inde­pendent Local Lists . The empirical findings suggest that Independent Local Lists are more successful in municipalities where voter turnout has fallen and political fragmentation has increased .

TASKS AND METHODS OF TEXT SENTIMENT ANALYSIS

2021 ◽  
pp. 55-62
Author(s):  
А. Mukasheva
Keyword(s):  
Social Networks ◽  
Sentiment Analysis ◽  
State Level ◽  
Video Object ◽  
Aspect Extraction ◽  
Networks Analysis ◽  
As Graph ◽  
Definition Of ◽  
Unstructured Information ◽  
Text Sentiment Analysis

The purpose of this article is to study one of the methods of social networks analysis – text sentiment analysis. Today, social media has become a big data base that social network analysis is used for various purposes – from setting up targeted advertising for a cosmetics store to preventing riots at the state level. There are various methods for analyzing social networks such as graph method, text sentiment analysis, audio, and video object analysis. Among them, sentiment analysis is widely used for political, social, consumer research, and also for cybersecurity. Since the analysis of the sentiment of the text involves the analysis of the emotional opinions expressed in the text, the first step is to define the term opinion. An opinion can be simple, that is, a positive, negative or neutral emotion towards a particular object or its aspect. Comparison is also an opinion, but devoid of emotional connotation. To work with simple opinions, the first task of text sentiment analysis is to classify the text. There are three levels of classifications: classification at the text level, at the level of a sentence, and at the aspect level of the object. After classifying the text at the desired level, the next task is to extract structured data from unstructured information. The problem can be solved using the five-tuple method. One of the important elements of a tuple is the aspect in which an opinion is usually expressed. Next, aspect-based sentiment analysis is applied, which involves identifying aspects of the desired object and assessing the polarity of mood for each aspect. This task is divided into two sub-tasks such as aspect extraction and aspect classification. Sentiment analysis has limitations such as the definition of sarcasm and difficulty of working with abbreviated words.

Sign in / Sign up

Export Citation Format

Share Document