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

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Inter-State Tax Effort

Inter-State Tax Effort K N Reddy Though the Sixth Finance Commission has come out against the use of tax-effort at a criterion for determining the devolution of statutory transfers from the Centre to the states, the relevance of the tax- effort criterion cannot easily be dismissed, especially if importance is attached to the objective of equitable distribution of the overall burden of taxation. Operationally also to ignore interstate differences in tax-effort is to put a premium on low tax-effort and to promote laxity in tax-effort on the part of the states.

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