This paper examines the impact of tax reform on the economic growth of India over the period 1975–2017. In order to measure the impact of tax reform on the economic growth, we have used various econometric tools like Maki and combined cointegration tests and the rolling-window causality test in this study. The study revealed that a stable long-run parameter stability relationship exists the series on tax reform but unable to obtain the short-run relationship. Results also revealed that growth-led taxation effects and tax-led-growth do not exist in India. Hence, India needs more policies which will help to remove inefficiencies created by the existing heterogeneous taxation system, revenue rate and inclusion of petroleum products, electricity, liquor and real estate and policymakers should adopt some policies for direct tax which reduce the imbalance in class.

中文翻译：

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印度税收改革与经济增长的关系：来自一体化和滚动窗口因果关系的证据

本文考察了 1975 年至 2017 年期间税收改革对印度经济增长的影响。为了衡量税制改革对经济增长的影响，我们在本研究中使用了各种计量经济学工具，如 Maki 以及联合协整检验和滚动窗口因果关系检验。研究表明，税改序列存在稳定的长期参数稳定性关系，但不能得到短期关系。结果还显示，印度不存在增长带动的税收效应和税收带动的增长。因此，印度需要更多的政策来帮助消除现有异质税收制度、收入率和包括石油产品、电力、