Abstract
In this study, an attempt is made to examine the Buoyancy of Central Taxes in India, using time series data for the period 2000 to 2016. This study used log linear regression model to estimate buoyancy of central tax revenue. The empirical results indicate that the tax revenue buoyancy is higher for direct taxes in India. The result also indicates that the buoyancy coefficients of direct taxes, indirect taxes and all taxes are greater than unity during the study period.
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