Anita Rath  <br/><br/>
Is there a ‘Money Machine’ tax? :   Revenue efficiency of state VAT and GST  
 Economic and Political Weekly  Vol.58; No.7 -   18 Feb 2023  pp. 45-54 

<br/><br/><label>Subjects--Uniform Titles: </label><br/>Economics
<br/><br/><label>Subjects--Topical Terms: </label><br/>GST <br/>Money-machine <br/>State VAT <br/>Taxes <br/>VAT