Subject(s): Sales tax in India in Kerala. -- Trends in sales tax revenue : growth in sales tax revenue, buoyancy and elasticity, Disaggregated analysis of the trends -- Relative sales tax effort : Per capita tax revenue, Tax-income ration, Stochastic regression approach, Representative tax system approach -- Structure of sales tax in Kerala : Tac incentives for industries, rate structure, Commodity composition -- Inter- state rate differential, diversion and tax competition- comparative analysis of the sales tax structures of southern states : Inter state rate differential and trade diversion, Trade diversion in southern states, Scope for exempted items, Inter state difference in nominal rates, pattern of tax incentives for industrialisation, Standards of administration and enforcement of tax, Inter-state tax competition, Effects of tax competition -- Sales tax administration - an analysis of tax evasion and tax delinquency : Studies on sale tax evasion, Estimate of sales tax evasion in Kerala- Arecanut, Rubber, Ginger and Pepper, modus operandi of evasion, Factors contributing to sales tax evasion