| 000 -LEADER |
|---|
| fixed length control field |
00933pab a2200169 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
180718b2005 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kumar, T. Ravi |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Tax devolution and regional disparities |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2005 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
p.2020-022. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
|---|
| Dates of publication and/or sequential designation |
14 May |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
The changes introduced by the Twelfth Finance Commission in the horizontal devolution formula determining the inter se tax shares of individual states have effectively reduced its progressivity at a time when regional disparities are worsening. Equity considerations necessitate greater utilisation of criteria that reflect the variations in the levels of regional development, if the poorer states are to overcome differentials in revenue capacity by obtaining a larger share in Finance Commission awards. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Regional disparities |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Economic and Political Weekly |
| 909 ## - |
|---|
| -- |
65195 |
