Frontier analysis for State Excise in India
- Suranjali Tandon & R. Kavita Rao
- Aug 2019
- National Institute of Public Finance and Policy (NIPFP)
- India
State excise is a tool to regulate consumption as well as an important source of revenue. Except for Gujarat, Nagaland, Mizoram and Manipur where liquor has been prohibited, excise is an important source of revenue for states in India. The share of excise has changed dramatically, over the period 2001-15, for some of the states. In 2001-02, Punjab, Haryana and Karnataka were among the top three states in terms of the share of excise in own tax revenues followed by Rajasthan, Tamil Nadu and Chhatisgarh...
