ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Articles by Hemlata RaoSubscribe to Hemlata Rao

Devolution Criteria for Union Excise Duties and Taxes on Income-Should They Be Different

and Taxes on Income Should They Be Different?
Hemlata Rao Both theoretical and practical considerations argue against differentiating between taxes on income and union excise duties in the scheme of devolution of the divisible pool of shared taxes and duties.

Poverty Measures and Tax Devolution

of indigenous peoples towards formulating future minority policy in the north-east more self-consciously than in the past.
Notes 1 'Mizoram: Rejecting the Rebel', India Today, New Delhi, February 15 1989, p 23.

Are States Getting Their Due Share of Income Tax Proceeds

Income Tax Proceeds?
Hemlata Rao This paper attempts to examine the concept of 'net proceeds' of income tax with a view to ascertaining whether the states are in practice getting the share of the divisible pool as per the recommendations of the various Finance Commissions. It also discusses the scope for inclusion of a number of items which are at present excluded from the 'net proceeds' of income tax. Finally, it is suggested that since a major portion of the proceeds of income tax goes to the states and this constitutes an important part of the states' finances, it would be setting a healthy trend if the states are consulted by the Centre before it introduces major changes in income tax policy.

Tax Incidence on Agricultural Sector in Uttar Pradesh

Tax Incidence on Agricultural Sector in Uttar Pradesh Hemlata Rao This paper examines the scope for additional taxation in the agricultural sector in UP. It poses the question: Does the agricultural sector have the capacity to bear additional taxation? An attempt is made to determine the intersectoral tax burden in the state. This is followed by a brief study of the contribution of agriculture to the marginal tax effort.

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