October 3, 2025Journal of Tax ReformOpen Access

Tax Buoyancy and Revenue Mobilization in Emerging Economies: Empirical Insights from India

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Analysis reveals tax buoyancy challenges in India, with insights on revenue trends post-GST and during COVID-19.

Tax revenue growth has not kept pace with GDP growth in India, indicating challenges in revenue mobilization.
During the period analyzed, especially post-GST, tax buoyancy coefficients remained below unit, suggesting unresponsiveness to GDP.
Utilizing Log-Log OLS regression and interrupted time series, the study assesses impacts of global events on tax revenue.
The findings highlight India's revenue recovery post-pandemic, influenced by tax reforms aimed at efficiency and simplification.

Sanjeeb Kumar Dey (2025) studied this question.

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