In the academic debate, the tax–growth relationship is always a controversial one. This paper aims to investigate the relationship between tax structure and economic growth in India for the period 1980-2016. After controlling for total tax revenue share to GDP in the estimation model, the authors examine the long-run and short-run relationship between tax structure and growth in India.,Auto-regressive distributed lag (ARDL) model has been used in this study. This bound cointegration model has certain advantages to the traditional cointegration model. This study also applies the threshold cointegration test of Hansen and Seo (2002) for examining non-linearity in tax–growth nexus.,The analysis shows that income tax share, corporation tax share and excise tax share are harmful to growth in the long-run. While the custom share is enlarging the growth performance. Corporation tax share is also reducing growth in the short-run. Following the Pesaran et al. (2001) approach of ARDL bound testing, the authors find the existence of a long-run relationship between studied variables. However, this study does not find any existence of threshold effect in the tax–growth relationship for India.,Based on the empirical findings, the author suggests that the prime tax change, which has the potential to impact both long-run growth and short-run economic recovery is the reduction of corporate tax rate with sustainable revenue generation. It will definitely enlarge the foreign direct investment, saving and investment in India.,This study will be a contribution to the empirical literature by investigating “tax–growth” relationship in the Indian case. To the knowledge, this will be the first study to examine this relationship for India with a recent data set.

中文翻译：

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印度的税收结构和经济增长：来自ARDL模型的见解

在学术辩论中，税收与增长的关系一直是一个有争议的问题。本文旨在研究 1980-2016 年期间印度税收结构与经济增长之间的关系。在估计模型中控制了总税收收入占 GDP 的份额后，作者检验了印度税收结构与增长之间的长期和短期关系。本研究使用了自回归分布滞后 (ARDL) 模型. 这种绑定协整模型相对于传统的协整模型具有一定的优势。本研究还应用 Hansen 和 Seo (2002) 的阈值协整检验来检验税收-增长关系的非线性。分析表明，所得税份额、公司税份额和消费税份额对长期增长有害。跑步。而定制份额正在扩大增长业绩。公司税收份额也在短期内降低了增长。继 Pesaran 等人之后。（2001）ARDL 界限测试方法，作者发现研究变量之间存在长期关系。然而，这项研究并未发现印度税收-增长关系中存在任何门槛效应。基于实证结果，作者认为主要税收变化有可能影响长期增长和短期增长。 -运行经济复苏是通过可持续的创收降低公司税率。它肯定会扩大印度的外国直接投资、储蓄和投资。,本研究将通过调查印度案例中的“税收-增长”关系对实证文献做出贡献。