Millennial Asia
Tax Effort of the Indian States from 2001–2002 to 2016–2017: A Stochastic Frontier Approach
Millennial Asia, Ahead of Print. This article estimates the tax capacity and tax effort of 17 major states of India from 2001–2002 to 2016–2017 using the stochastic frontier panel data model. It is found that per capita income, agriculture activity, in…