| 000 | 00933pab a2200169 454500 | ||
|---|---|---|---|
| 008 | 180718b2005 xxu||||| |||| 00| 0 eng d | ||
| 100 | _aKumar, T. Ravi | ||
| 245 | _aTax devolution and regional disparities | ||
| 260 | _c2005 | ||
| 300 | _ap.2020-022. | ||
| 362 | _a14 May | ||
| 520 | _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. | ||
| 650 | _aRegional disparities | ||
| 650 | _aTaxation | ||
| 773 | _aEconomic and Political Weekly | ||
| 909 | _a65195 | ||
| 999 |
_c65195 _d65195 |
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