01270pab a2200193 454500008004000000100002200040245005500062260000900117300001500126362001100141520070200152650001300854650002100867700002200888773003400910909001000944999001700954952010500971180718b2000   xxu||||| |||| 00| 0 eng d  aRajaraman, Indira  aImpact of grants on tax effort of local government  c2000  ap.2943-948  a12 Aug  aThis 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  aTaxation  aLocal government  aVasishtha, Garima  aEconomic and Political Weekly  a45884  c45884d45884  00104070aIIPAbIIPAd2018-07-19hVolume no: 35, Issue no: 33pAR46308r2018-07-19w2018-07-19yAR