ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Value Added Tax and Fiscal Federalism-A Possible Model for VAT in a Federal Economy

A Possible Model for VAT in a Federal Economy S Gurumurthi Despite its avowed merits, introduction of VAT in a country with a federal structure is fraught with difficulties. This paper discusses this issue with a view to suggesting a possible approach to moving towards VAT in a large federal economy such as India.

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