Sahu, Pareswar <br/><br/>
The efficiency criterion of the finance commission 

 - Economic & Political Weekly  
 - 60(28), Jul 12, 2025: p.24-27 
<br/><br/> <br/>Minor weight assignment and implicit loopholes (ignorance of the active population, magnitude and the public expenditure management aspect of fiscal performance and the possibility of manipulation by the recipients) in the methods used by the finance commission for distributing central shared taxes across the states of India provide more shares to poor performers. Optimum weight mechanism given by Mahamallik and Sahu (2015) and a method which includes exclusive parameters of revenue and public expenditure management aspects of fiscal performance scaled by the active population and free from the potentiality of manipulation by the recipient may ensure a due share to better performers. – Reproduced <br/><br/>https://www.epw.in/journal/2025/28/commentary/efficiency-criterion-finance-commission.html<br/>