Fiscal efficiency in the indian federation (Record no. 48948)

MARC details
000 -LEADER
fixed length control field 01832nam a2200181Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220713205136.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
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082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 339.52 JHA
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Jha, Raghbendra.
245 #0 - TITLE STATEMENT
Title Fiscal efficiency in the indian federation
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Bombay
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. Department of Economic Ananlysis and Policy (Reserve bank of
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1995
300 ## - PHYSICAL DESCRIPTION
Extent 79 p.
520 ## - SUMMARY, ETC.
Summary, etc. Economic analysis with several layers of government has a long and distinguished tradition in public finance (For a review see King (1984)). One of the most significant issues addressed in the literature is that of proper devolution of tax/expenditure authority between different levels of government. It is typically argued that the level of government which is legislatively supe rior should have the mandate, in some sense, to treat the lower levels of government as equals. Moreover, it is argued, that there are economies of scale in collecting taxes. If states, for example, were to impose income taxes there would be considerable diffi culties in the treatment of the incomes of taxpayers who migrate across state boundaries. Similarly, the bulk of commodity taxa tion is best carried out by the central government. It is not entirely improbable that state governments, left on their own, would opt for increasing their own tax revenues even at the risk of causing considerable allocative damage at the national level. Even under present arrangements in India where the central government collects income and excise duties and states play a relatively minor role with state sales taxes, in the main, we are all familiar with instances of how these state level taxes/subsi dies have, over the years, affected location of industry and fac tors of production.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Fiscal policy
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Books
Source of classification or shelving scheme Dewey Decimal Classification
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Shelving location Date acquired Total checkouts Full call number Barcode Date last seen Price effective from Koha item type
  Not Missing Not Damaged   Gandhi Smriti Library Gandhi Smriti Library   2020-02-04   339.52 JHA 59245 2020-02-04 2020-02-04 Books

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