| 000 -LEADER |
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| fixed length control field |
01153pab a2200181 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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180718b2000 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Rajaraman, Indira |
| 245 ## - TITLE STATEMENT |
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| Title |
Impact of grants on tax effort of local government |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Date of publication, distribution, etc. |
2000 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.2943-948 |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
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| Dates of publication and/or sequential designation |
12 Aug |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
This paper examines the impact of state-local grants on tax effort of rural local governments (panchayats) for Kerala state using data for 1993-94. After controlling for tax capacity we find a negative impact on own tax revenue of lump sum `untied' grants that are predictable and unvarying. The reduction in own tax revenue is the result of a selective slackening of tax effort. The post-grant pattern of tax incidence will therefore be less transparent than the nominal pattern, less preserving of voter preferences, and possibly driven by corruption towards greater regressivity. The data contradicts the flypaper effect and also theories of fiscal effects of ethnic fragmentation. - Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Taxation |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Local government |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Vasishtha, Garima |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Economic and Political Weekly |
| 909 ## - |
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| -- |
45884 |
