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

Articles by M Govinda RaoSubscribe to M Govinda Rao

Elasticity of Non-Corporate Income Tax in India

Elasticity of Non-Corporate Income Tax in India Amaresh Bagchi M Govinda Rao Studies on tax elasticities in India have almost invariably found the income elasticity of the non- corporate income tax to be significantly below unity.

Issues in Revenue Sharing Simplistic Generalisations

Issues in Revenue Sharing: Simplistic Generalisations M Govinda Rao Ei = Revenue Sharing in Federal Systems Research in Federal Financial Rela University, Canberra 1980; pp viii BROADLY, two approaches to the problems of fiscal relationship between the Centre and the components in a federal set up

Economic and Political Determinants of

States' Tax Revenue A Study of Four States M Govinda Rao Changes in tax revenues depend on factors affecting the taxable capacities and tax efforts of the states. In this paper an attempt is made to segregate the effect of various capacity and effort factors on changes in tax revenues. Specifically, the author attempts to examine and quantify :

Federal Fiscal Transfers in India-Performance of Six Finance Commissions

Federal Fiscal Transfers in India Performance of Six Finance Commissions M Govinda Rao This paper attempts to evaluate the performance of the Six Finance Commissions in terms of fulfilling the objective of equity through federal fiscal transfers.

Specific Purpose versus Block Grants-A Comment

above discussed factors' This is essential since some hard decisions are required regarding leadership in health administration at all levels, resource distribution between rural and urban areas and between curative and preventive services, administrative bottlenecks, the planning process itself and research educations and training of health workers. Without these decisions all plans are bound to come to a similar end. If the new ministry hopes to infuse among health wokers new values required for reaching the poor without either overhauling the health administration or fighting the social basis of the distortions in the health service system, then probably the ministry is not so keen to "reorient the planning goals and priorities'' as it claims in the first part of the draft plan. Had it been so, its claims to an additional Rs 297.5 crores should have been accompanied by definite indications that it would not let this money go down the drain as has always been the case.

Tax Performance of States

to the central planning agency persons who have a special competence in relating a sector to overall planning. Another reason for locating the technical planning staff in the Ministries may he a desire to keep down the staff strength of the planning agency, but this is just a way of cheating ourselves. The real question is not whether the staff of the Planning Commission is too big, but what functions they perform, and how well they are organised to perform those functions. For instance, the State Planning Boards cannot perform the functions proposed for them without more staff than assigned to them at present. Once the functions of the planning agencies are determined, the balance of advantages may well be in favour of the technical planning staff being located in these agencies themselves.


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