Fiscal efficiency in the Indian federation (Record no. 64235)

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fixed length control field 01697nam a2200217Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220621161436.0
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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
245 #0 - TITLE STATEMENT
Number of part/section of a work c.2
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. It is in this context, primarily, that recent literature on fiscal federalism has opened up new areas for research. On the one hand, it is argued that the fact of economies of scale in tax collection has to be established and cannot be taken for granted. Moreover, if higher and lower levels of government end up co-occupying the same tax base, the distortionary impact of the two taxes together has to be weighed against the alleged economies of scale in tax collection on the part of the central government. There is an imperfect but quite telling rule in public finance that the ex cess burden or deadweight loss from a tax is roughly proportional to the square of the tax rate'. If the economies of scale in tax collection are relatively small and the co-occupation of tax base im plies that the effective tax rate rises steeply, the dead weight loss from the tax will rise even more steeply. In such situations, it is conceivable that it might be less costly for the states to levy the taxes and to make transfers to the central government. These are relatively new areas for research. Recent references include Boadway and Keen (1994).
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Fiscal policy
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Mohanty, M. S.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Chatterjee, Somnath
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Withdrawn status Lost status Damaged status Not for loan Home library Current library Shelving location Date acquired Total checkouts Full call number Barcode Date last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 80107 2020-02-04 2020-02-04 Books

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