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Taxation and supplier networks: evidence from India

- Document type
- Working Paper
- Author(s)
- Gadenne, Lucie; Nandi, Tushar K; Rathelot, Roland
- Publisher
- Institute for Fiscal Studies
- Date of publication
- 1 August 2019
- Series
- IFS Working Paper W19/21
- Subject(s)
- Trends: economic, social and technology trends affecting business
- Collection
- Business and management
- Material type
- Reports
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Do tax systems distort firm-to-firm trade? This paper considers the effect of tax policy on supplier networks in a large developing economy, the state of West Bengal in India.
Using administrative panel data on firms, including transaction data for 4.8 million supplier-client pairs, it first documents substantial segmentation of supply chains between firms paying Value-Added Taxes (VAT) and non-VAT-paying firms.
It then develops a model of firms’ sourcing and tax decisions within supply chains to understand the mechanisms through which tax policy interacts with supply networks.Related to Trends: economic, social and technology trends affecting business
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