Publications

Working Paper

Joseph, J., & Ramalingam, N. (2023). Do digital payments enhance tax revenue? Evidence from India. GIFT Discussion paper, 1/2023.

Peer Reviewed Papers

Joseph, J., & Kakarlapudi, K.K. (2023). Six years of GST. Did States really gain? Kerala Economy, 4(3). Gulati Institute of Finance and Taxation.

Dash, S.K., & Joseph, J. (2022). Two years into COVID: What’s the state of GST recovery? Kerala Economy, 3(4). Gulati Institute of Finance and Taxation.

Joseph, J., (2022). Union budget 2022-23 and digital currency economy. Kerala Economy, 3(1). Gulati Institute of Finance and Taxation.

Presentations

Globelics International Conference 2023, Gulati Institute of Finance and Taxation, October 11-14, 2023. Paper titled: “Do digital payments enhance GST revenue: Evidence from India”.

The 57th Annual Conference of the Indian Econometric Society (TIES), Hyderabad University, January 4-6, 2023. Paper titled: “Do digital payments enhance GST revenue: Evidence from India”.

National Conference on the Impact of GST on the Indian Economy 2022, National Institute of Public Finance and Policy, November 28-29. Paper titled: “Digital payments and GST revenue: an empirical analysis”.

International Conference on Public Finance, Public Policy, and Economic Development Pondicherry University, November 11-12. Paper titled: “Do digital payments enhance GST revenue in India”.