A decrease in tax to GDP ratio of a country indicates which of the following? 1. Slowing economic growth rate 2. Less equitable distribution of national income Select the correct answer using the code given below.
- (a) 1 only ✓ UPSC's answer
- (b) 2 only
- (c) Both 1 and 2
- (d) Neither 1 nor 2
Why the answer is (a)
• The tax-to-GDP ratio falls when tax revenue grows slower than GDP; since tax collections are strongly tied to incomes, profits and consumption, a falling ratio typically signals slowing economic activity or weakening compliance (statement 1).
• Statement 2 is wrong: distribution of income is measured by the Gini coefficient; a lower tax ratio does not by itself indicate less equitable distribution.
• Hence 1 only, option (a).
Why the other options are wrong
- (b) 2 only
- Statement 2 is wrong: tax ratio does not measure income distribution.
- (c) Both 1 and 2
- Statement 2 is wrong.
- (d) Neither 1 nor 2
- Statement 1 is correct: a falling ratio signals slowing growth.
Asked in the GS Paper I of the UPSC Civil Services Preliminary Examination 2015, held on 23 August 2015. Question and answer key: Union Public Service Commission. Explanation: UPSC Answer Check.