@article{article, title = {{Size Does Matter: Technical and Scale Efficiency in Indian State Tax Jurisdictions}}, publisher = {{Wiley}}, url = {{https://doi.org/10.1111/1467-9361.00099 }}, year = {{2002}}, month = {{12}}, author = {{Thirtle C and Shankar B and Chitkara P and Chatterjee S and Mohanty MS}}, doi = {{10.1111/1467-9361.00099}}, volume = {{4}}, journal = {{Review of Development Economics}}, issue = {{3}}, pages = {{340-352}}, note = {{Accessed on 2025/06/20}}}