The purpose of this study is to find the demographic factors associated with the spread of COVID-19 and to suggest a measure for identifying the effectiveness of government policies in controlling COVID-19. The study hypothesizes that the cumulative number of confirmed COVID-19 patients depends on the urban population, rural population, number of persons older than 50, population density, and poverty rate. A log-linear model is used to test the stated hypothesis, with the cumulative number of confirmed COVID-19 patients up to period [Formula: see text] as a dependent variable and demographic factors as an independent variable. The policy effectiveness indicator is calculated by taking the difference of the COVID rank of the [Formula: see text]th state based on the predicted model and the actual COVID rank of the [Formula: see text]th state[Formula: see text]Our study finds that the urban population significantly impacts the spread of COVID-19. On the other hand, demographic factors such as rural population, density, and age structure do not impact the spread of COVID-19 significantly. Thus, people residing in urban areas face a significant threat of COVID-19 as compared to people in rural areas.
Purpose: The purpose of this paper is to analyse the impact of newly introduced Goods and Services Tax (GST) on tax revenue in India. This paper adopts the tax buoyancy approach for analysing the impact of GST on tax revenue. Design/Methodology/Approach: We conducted our study using semi logarithmic ANCOVA regression model in which we introduced Value Added Tax (VAT) and GST as dummy variables. Findings: Our study finds that after the introduction of GST India's tax revenue has become less responsive to the changes in GDP. It indicates that post introduction of GST there is some reduction in the tax burden on the consumers and corporates which supports the government's justification behind the introduction of GST. Practical Implications: The study is expected to help the government in deciding the future course of action towards effective policy making for revenue generation. Originality/Value: Since none of the existing studies analyses the impact of GST on tax revenue our study is unique and fulfils the gap in the existing literature.
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