000			00936pab a2200169 454500
008			180718b1999 xxu||||| |||| 00| 0 eng d
100			_aGurumurthi, S.
245			_aFiscal federalism: towards an appropriate VAT system for a federal economy
260			_c1999
300			_ap.2875-888
362			_a2 Oct
520			_aThe paper analyses the current division of responsibility between the centre and the states with regard to commodity taxation in its historical perspective and the efforts initiated during the last 15 years to introduce the VAT in place of union excise duties at the central and the sales taxes at the state levels. It offers an alternative VAT model for India based on certain principles applicable also to other federal economies planning to introduce the VAT. - Reproduced
650			_aFiscal policy
650			_aFederal state fiscal relations
773			_aEconomic and Political Weekly
909			_a42691
999			_c42691 _d42691