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Tushar Nandi
Tushar Nandi is Associate Professor at IISER Kolkata. Prior to joining IISER Kolkata, he was Assistant Professor of Economic Studies at Centre for Studies in Social Sciences, Kolkata.
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Taxation and supplier networks: Evidence from India
Do tax systems distort firm-to-firm trade? This article considers the effect of tax policy on supplier networks in the state of West Bengal in India. It finds that on average, firms buy 12% more from VAT-paying suppliers when they themselves choose to pay VAT. It also shows that forcing all of a firm’s trading partners to pay the VAT would increase that firm’s propensity to pay the VAT.
Does going cashless make you tax-rich? Evidence from India’s demonetisation
During 2014-2017, the share of adults using electronic payments in the developing world increased by over a third, and policymakers have expressed optimism regarding the role of this trend in promoting tax compliance. Leveraging the 2016 demonetisation in India, this article shows that areas that were more impacted by the policy, experienced faster growth in electronic payments and, in turn, average sales reported to the tax authority increased.