Health Taxes and Distributional Impact of GST

• Start date अग., 2024
• Sponsor Self-initiated (NIPFP Corpus Fund)
• Project leader Sacchidanand Mukherjee
• Consultants/Other authors Vivek Jadhav
• Focus

  This study aims to provide a comprehensive understanding of consumption patterns and their implications for public policy in India. It seeks to inform taxation strategies for intoxicants by analysing consumer responses to prices and identifying factors influencing consumption habits, ultimately helping to design interventions that encourage healthier choices. Furthermore, the research intends to quantify the healthcare costs associated with intoxicant consumption, providing crucial data for public health planning. Finally, leveraging the extensive data from the latest Household Consumption Expenditure Survey (HCES): 2022-23 of the National Sample Survey Office (NSSO), the study will assess the distributional impact of GST across various consumer groups and estimate States’ revenue potential based on consumption expenditure, thereby supporting evidence-based economic policymaking.

  ― Paper 1: Price, Cross-Price and Income Elasticity of Consumption of Alcoholic Beverages in India (based on NSSO’s HCES: 2022-23 and the Consumer Pyramids Household Survey (CPHS) database of the Centre for Monitoring Indian Economy (CMIE))

  ― Paper 2: Price, Cross-Price and Income Elasticity of Consumption of Tobacco and Tobacco Products in India (based on NSSO’s HCES: 2022-23 and CMIE’s CPHS database)

  ― Paper 3: Assessment of Distributional Impact of GST in India based on NSSO’s HCES 2022-23

  ― Paper 4: Factors influencing households’ decision to quit or adopt consumption of alcoholic beverages in India (based on NSSO’s HCES: 2022-23 and CMIE’s CPHS database)

  ― Paper 5: Factors influencing households’ decision to quit or adopt consumption of tobacco and tobacco products in India (based on NSSO’s HCES: 2022-23 and CMIE’s CPHS database)

  ― Paper 6: The relationship between consumption of intoxicants and households’ health expenditure (based on NSSO’s HCES: 2022-23 and CMIE’s CPHS database)