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

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Regional Development Criteria and Horizontal Devolution under the Finance Commission Awards

This paper examines the progressivity of the formulae determining the horizontal sharing of taxes in the last four Finance Commission awards and the criteria constituting the formulae in terms of shares accruing to different income categories. The paper also attempts to determine changes in progressivity brought about by the different Finance Commissions.

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