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

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Poverty Measures as an Index of Backwardness and Their Relevance for Tax Devolution

and Their Relevance for Tax Devolution Amaresh Bagchi Uma Datta Roy Choudhury The use of poverty as a criterion in the tax devolution formula proposed by the Ninth Finance Commission in its First Report has come in for widespread criticism

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