| 000 -LEADER |
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| fixed length control field |
01029pab a2200169 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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180718b2003 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Gurumurthi, S. |
| 245 ## - TITLE STATEMENT |
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| Title |
Issues before 12th Finance Commission: review of vertical and horizontal system of tax sharing |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Date of publication, distribution, etc. |
2003 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.648-55. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
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| Dates of publication and/or sequential designation |
15 Feb |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
The system of vertical tax devolution from the centre to the states has undergone a major change consequent upon the amendment of the Constitution in August 2000. It will be necessary for the Twelfth Finance Commissionto review the new arrangement. This paper discusses theissues which the Finance Commission may have to examine in the course of such a review. The author looks at the background to the changeover to the new system and discusses issues related to both vertical devolution and horizontal redistribution among the states. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Twelfth Finance Commission |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Public finance |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Economic and Political Weekly |
| 909 ## - |
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| -- |
55645 |
