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

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Intergovernmental Fiscal Relations-Three Faces of Tax Sharing -I

Three Faces of Tax Sharing -I S Gurumurthi Tax revenue-sharing is probably the most important element of intergovernmental fiscal relations. This issue has three major dimensions, namely, tax assignment between the federal and subnational governments, vertical tax revenue-sharing between the federal and situational governments and horizontal redistribution of shared tax revenue among the subnational governments.

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