tax revenue performance in tamilnadu: a study

This paper seeks to analyses tax performance across the states taxes. Percentage contribution of state own tax receipts to state domestic product (SDP) at current prices of government of Tamil Nadu during 1990-91 to 2005-06. The tax effort indices obtained show that generally the upper middle-income and high-income between the study period tax bases to increase revenue, as seen from the high percentage number of state taxes with a tax effort index above unity for the two groups as compared to the others and taxes.