Application of CGE Models in GST: A Literature Review

Authors

  • Anushuya Jangra Guru Jambheshwar University of Science and Technology,Hisar
  • Karam Pal Narwal Haryana School of Business, GJUS&T, Hisar

Keywords:

CGE, GST, Taxation, Input- Output Tables and Welfare.

Abstract

GST is now accepted all over the world and countries are using it for its sales tax system. Its concepts and impacts are analyzed with various aspects and techniques. Analyzing it with the help of CGE is at introduction stage and this paper assesses different literatures on it to find out CGE application in GST by examining 21 research papers of the period 1989-2012. The major finding of the paper is that CGE is mostly used for welfare effect of GST and various aspects are still waiting to open.

Author Biography

Anushuya Jangra, Guru Jambheshwar University of Science and Technology,Hisar

Junior Research Fellow, Haryana School of Business

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Published

2014-12-01

How to Cite

Jangra, A., & Narwal, K. P. (2014). Application of CGE Models in GST: A Literature Review. International Journal of Economic Practices and Theories, 4(6), 970-978. Retrieved from http://ijept.eu/index.php/ijept/article/view/Application_of_CGE_Models_in_GST_A_Literature_Review

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Articles