GST: Implementation diffusion or hierarchical spirals!
Dr. Sukanta Saha
In my present paper, my effort is to detect the contributory economic factors explaining the policy of implementation of GST in India in recent past. The study has tried to unfold a few facets in correspondence to the “grey” informal localization of industries and services in India. It seems that such an exploration is crucial to make a successful policy orientation like GST. The incorporation of the changes in the nature of Formal-Informal linkages makes the scenario further intensified within the realm of diversified heterogeneity of linkages along with the issue of increased volume of informal labour mobility. The present paper consciously avoids the issues like digitalization and demonetization of the economy in order to make the present study more concise one with the expectation to have separate studies with them. The micro-level field surveys, sampling design and data analysis of the study conducted is based upon the standard model approach to avoid spatial homogeneity.