000 01029pab a2200169 454500
008 180718b2003 xxu||||| |||| 00| 0 eng d
100 _aGurumurthi, S.
245 _aIssues before 12th Finance Commission: review of vertical and horizontal system of tax sharing
260 _c2003
300 _ap.648-55.
362 _a15 Feb
520 _aThe system of vertical tax devolution from the centre to the states has undergone a major change consequent upon the amendment of the Constitution in August 2000. It will be necessary for the Twelfth Finance Commissionto review the new arrangement. This paper discusses theissues which the Finance Commission may have to examine in the course of such a review. The author looks at the background to the changeover to the new system and discusses issues related to both vertical devolution and horizontal redistribution among the states. - Reproduced.
650 _aTwelfth Finance Commission
650 _aPublic finance
773 _aEconomic and Political Weekly
909 _a55645
999 _c55645
_d55645