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Sattwik Santra
Sattwik Santra is Assistant Professor of Economics at the Centre for Studies in Social Sciences, Calcutta. He holds a Ph.D. from the Indian Statistical Institute (ISI), Kolkata, a Masters from the Indian Statistical Institute (ISI), Kolkata, and a Bachelors from the University of Calcutta. His broad areas of interest include trade theory, development economics, and applied econometrics.
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Goods and services tax: Estimating optimal rates
Introduced in India in 2017, a key feature of the goods and services tax (GST) system is that the tax rate for a particular commodity is uniform across the country. Based on a counterfactual framework that incorporates regional diversity in prices and spending to estimate optimal commodity tax rates, this article argues for a departure from this universal GST practice in India.
