Horizontal Devolution of States in India-Suggestions Before the Fourteenth Finance Commission
Published By: CDS on eSS | Published Date: May, 01 , 2014The focus of the paper is to suggest an alternate methodology for
horizontal devolution from divisible pool of Central taxes and
disbursement of grants. Tax devolution criteria suggested are population
and gap of per capita own tax revenue of a State from the average of
highest three States worked on a normative basis. Methodology for
normatively estimating expenditure requirements of States are also
attempted in this paper. It is suggested that for grant disbursement, the
Finance Commissions need to become the prime agency.
Author(s): R. Mohan, N. Ramalingam, D. Shyjan | Posted on: Jul 16, 2014 | Views(711) | Download (1362)