01050pab a2200181 454500008004000000100001900040245004400059260000900103300001600112362001100128520052500139650002500664650001300689773003400702909001000736999001700746952010500763180718b2005   xxu||||| |||| 00| 0 eng d  aKumar, T. Ravi  aTax devolution and regional disparities  c2005  ap.2020-022.  a14 May  aThe 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.  aRegional disparities  aTaxation  aEconomic and Political Weekly  a65195  c65195d65195  00104070aIIPAbIIPAd2018-07-19hVolume no: 40, Issue no: 20pAR65647r2018-07-19w2018-07-19yAR