00309pab a2200121 454500008004000000100001800040245006100058260000900119300001100128362000900139650002100148773001800169180718b1985 xxu||||| |||| 00| 0 eng d aDwivedi, D.N. aOn measurement of tax effort of Indian state governments c1985 a115-29 aJune aTaxation - India aArtha Vijnana