An autonomous research institute under the Ministry of Finance


Incidence of Major Indirect Taxes in India

Publication date

Jan, 1995


Report submitted to the Ministry of Finance, Government of India.


Pawan K. Aggarwal and Kamlesh Misra


This study using data relating to 1989-90, develops a methodology for estimating effective rates of commodity taxes with only partial credit for taxes paid on inputs. Effective tax rates have been estimated for all major commodity taxes in India, namely, customs duties, Union excise duties and sales tax. These effective tax rates have been used for computing incidence of these taxes on consumers in rural as well as urban areas.

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