Articles by M Govinda Rao

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 :

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.